AR Code § 14-126-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 126 - Alternative Method of Assessment of Taxes in Levee Improvement Districts of More Than Two Counties|§ 14-126-103. Review of alternative assessment

 (a)  (1) A person aggrieved by an alternative assessment under this chapter may petition to have the assessment reviewed by the board of directors.  (2) A petition for review shall be filed within thirty (30) days from the date when the assessment becomes effective.  (3) The board of directors may lower, raise, equalize, or determine the proper amount of benefit assessable against the property described in the petition.  (4) The amount and legality of an assessment made by a district, in the absence of a petition for a review, is conclusive.    (b)  (1)  (A) Within thirty (30) days of the conclusion of a review by the board of directors, an appeal may be filed with the county equalization board of the county in which the:  (i) Property is situated; or  (ii) District has its domicile if the property involved is in more than one (1) county.    (B) A copy of the appeal shall be delivered to the:  (i) President of the levee district; or  (ii) Chair of the board of directors of the levee district.      (2)  (A) An appeal before the county equalization board shall be heard on the evidence introduced before the board of directors.  (B) Additional or different evidence shall not be admissible except on an issue of corrupt purpose or fraudulent action on the part of the board of directors resulting in a wrongful and discriminatory assessment.    (3) The right of review is part of the administrative remedy for relief from wrongful or erroneous assessments.  (4)  (A) The county equalization board shall hear the petition as expeditiously as possible.  (B) The county equalization board may lower, raise, equalize, or determine the proper amount of benefit assessable against the property described in the appeal.  (C) As soon as the county equalization board determines the proper assessment under a petition pending before it, the county equalization board shall promptly certify the assessment to the district, and the district shall modify the assessment as necessary.      (c)  (1)  (A) Within thirty (30) days of the conclusion of an appeal to the county equalization board, an appeal may be filed with the circuit court of the county in which the:  (i) Property is situated; or  (ii) District has its domicile if the property involved is in more than one (1) county.    (B) A copy of the appeal to the circuit court shall be delivered to the:  (i) President of the levee district; or  (ii) Chair of the board of directors of the levee district.      (2)  (A) Review shall be heard on the evidence introduced before the board of directors.  (B) Additional or different evidence shall not be admissible except on an issue of corrupt purpose or fraudulent action on the part of the board of directors resulting in a wrongful and discriminatory assessment.    (3) The right of review is part of the administrative remedy for relief from wrongful or erroneous assessments.  (4)  (A) The circuit court shall hear the petition as expeditiously as possible.  (B) The circuit court may lower, raise, equalize, or determine the proper amount of benefit assessable against the property described in the appeal.    (5) As soon as the circuit court determines the proper assessment under a petition pending before it, the clerk of the circuit court shall promptly certify the assessment to the district, and the district shall modify the assessment as necessary.    (d)  (1)  (A) An appeal may be filed from the assessment fixed by the circuit court with the Supreme Court.  (B) The transcript shall be filed with the Clerk of the Supreme Court within sixty (60) days from the issuance of the decree of the circuit court.    (2) The Supreme Court shall advance the appeal on its docket as involving a matter of public interest.