2015 Arkansas Code
Title 14 - Local Government
Subtitle 7 - Water And Soil Improvement Districts
Chapter 120 - Drainage And Levee Improvement Districts Generally
Subchapter 2 - Agreements with United States Generally
§ 14-120-232 - Trial procedure.
(a) The suit shall be conducted in accordance with the practice and procedure of chancery courts in this state, except as provided in this subchapter. However, no affidavit shall be required for the publication of the notice, and neither attorneys nor guardians ad litem, nor any provision of ยง 16-65-403 [repealed] shall be required, and the suits may be disposed of on oral testimony, as in proceedings at law.
(b) The provisions of this subchapter shall be liberally construed to give the assessment list the effect of a bona fide mortgage for a valuable consideration and to constitute a first lien upon the lands as against all persons having any claim to, or interest in, the lands.
(c) No informality or irregularity in the levying of the tax or in the description or valuation of the lands shall be held a valid defense to the proceedings.
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