The petition for review shall be filed within thirty (30) days from the date when the assessment is completed and would, except for the purpose of review, become effective. A copy of the petition shall be delivered to the president of the district, or to the chairman of its board of directors or commissioners.
Petition for review
Ark. Code Ann. § 14-124-110, under Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County.
Ark. Code Ann. § 14-124-110