Arkansas Code
Subchapter 4 - District Operation
§ 14-117-420. Taxation for operation, maintenance, and service of district properties

(a) The districts shall have authority to levy and collect a tax to secure funds to maintain, repair, and operate all plants, properties, and improvements of the district and to give and maintain proper service for the purposes of its organization.
(b)
(1)
(A) The board of commissioners may apply to the county court to levy an additional tax.
(B) The tax may be levied as a flat tax per acre.

(2)
(A) Upon the filing of the petition with the county court, notice shall be published by the county clerk for two (2) weeks in a newspaper published in each of the counties in which the district has land.
(B) Any property owner opposing the additional levy may appear at the next regular, special, or adjourned term of the county court or adjourned day of the court and state his or her objections to the levy.
(C) An appeal from the findings of the county court may be taken by either the property owners or the board.

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