Ark. Code Ann. § 14-41-306: Hearing and order

(a) The county court shall hear the petition at the first day of the court held after publication of the notice filed under § 14-41-305 if not continued for cause and upon proper showing shall order that the addition or division, or part thereof, be reduced to acreage.

(b) If the county court issues an order pursuant to subsection (a) of this section that the addition or division be reduced to acreage, then the addition or division shall thereafter be assessed as acreage for taxation of all kinds.

(c) The county court shall immediately provide the filed order to the city clerk of the city or incorporated town in which the property is located.