Ark. Code Ann. § 14-123-418: Trial procedure

(a) Suits shall be conducted in accordance with the practice and proceedings of chancery courts in this state, except as herein otherwise provided, and except: (1) Neither attorneys for nonresident defendants nor guardians ad litem, nor any provision of § 16-65-403 [repealed] shall be required; and (2) Suits may be disposed of on oral testimony as in ordinary suits at law; and (3) This law shall be liberally construed to give the assessment lists the effect of bona fide mortgages for a valuable consideration, and a first lien upon the lands as against all persons having any interest therein. (b) No informality or irregularity in holding the meetings, or in the description or valuation of the lands, or in the names of the owners, or the number of acres therein, shall be valid defense to the action. (c) This act shall apply to all suits that may be brought for the collection of assessments heretofore levied that may be brought after the passage of this act. Acts 1879, No. 78, § 16, p. 117; 1887, No. 86, § 8, p. 132; 1897, No. 8, § 4, p. 8; C. & M. Dig., § 6838; Pope's Dig., § 4564; A.S.A. 1947, § 21-634.

(a) Suits shall be conducted in accordance with the practice and proceedings of chancery courts in this state, except as herein otherwise provided, and except: (1) Neither attorneys for nonresident defendants nor guardians ad litem, nor any provision of § 16-65-403 [repealed] shall be required; and (2) Suits may be disposed of on oral testimony as in ordinary suits at law; and (3) This law shall be liberally construed to give the assessment lists the effect of bona fide mortgages for a valuable consideration, and a first lien upon the lands as against all persons having any interest therein.

(1) Neither attorneys for nonresident defendants nor guardians ad litem, nor any provision of § 16-65-403 [repealed] shall be required; and

(2) Suits may be disposed of on oral testimony as in ordinary suits at law; and

(3) This law shall be liberally construed to give the assessment lists the effect of bona fide mortgages for a valuable consideration, and a first lien upon the lands as against all persons having any interest therein.

(b) No informality or irregularity in holding the meetings, or in the description or valuation of the lands, or in the names of the owners, or the number of acres therein, shall be valid defense to the action.

(c) This act shall apply to all suits that may be brought for the collection of assessments heretofore levied that may be brought after the passage of this act.