Arkansas Code
Subchapter 4 - District Operation Generally
§ 14-121-412. District continuance — Additional levy

(a) The district shall not cease to exist upon the completion of its drainage system but shall continue to exist for the purpose of preserving the system, of keeping the ditches clear from obstruction, and of extending, widening, or deepening the ditches from time to time as may be found advantageous to the district.
(b)
(1)
(A) To this end, the commissioners may, from time to time, apply to the county court for the levying of additional taxes.
(B) The taxes may be levied as a flat tax per acre.

(2)
(A) Upon the filing of the petition, notice shall be published by the clerk for two (2) weeks in a newspaper published in each of the counties in which the district embraces land.
(B) Any property owner seeking to resist the additional levy may appear at the next regular, special, or adjourned term of the county court or adjourned day of the court and urge his objections thereto.
(C) Either the property owners or the commissioners may appeal from the finding of the county court.

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