Ark. Code Ann. § 14-86-1403: Notice required

At least twenty (20) days prior to selling or filing suit to sell any lands for nonpayment of improvement district assessments, the person charged with making the sale or filing the suit shall mail, by certified mail, return receipt requested, to the owner of the lands at his last known address a notice:

(1) Describing the delinquent lands;

(2) Specifying the year of delinquency;

(3) Stating the amount necessary for redemption; and

(4) Advising the owner that he may redeem the lands at any time within twenty (20) days of the date the notice is mailed.