Ark. Code Ann. § 14-124-111: Hearing - District assessment conclusive in absence of review

(a) The court shall hear the petition as expeditiously as possible, and it shall have the power to lower, raise, equalize, and determine the proper amount of benefit assessable against the property described in the petition.

(b) The amount and legality of an assessment made by any district, in the absence of a petition for a review, shall be conclusive.