Hearing — District assessment conclusive in absence of review

Ark. Code Ann. § 14-124-111, under Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County.

Ark. Code Ann. § 14-124-111

(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.