Arkansas Code
Subchapter 7 - Annexing Certain Benefited Lands to District
§ 14-121-702. Addition of sanitary sewer district — Taxes and bonds

(a) If any sanitary sewer district drains into the ditches or conduits of any drainage district which has completed its work of construction, or if private or other public sanitary sewers drain into the ditches or conduits, the lands within the sanitary sewer district or the lands served by those private or other public sewers may be added to the drainage district in the manner provided in § 14-121-703.
(b) If lands, lots, or blocks served by sanitary sewers are added to the drainage district, they shall not be taxed exceeding an average of fifty cents (50¢) per year for each lot or parcel of land fifty feet by one hundred fifty feet (50' x 150'), and more or less for larger or smaller tracts or parcels of land. It is ascertained that the average benefits to the lands, lots, or parcels derived from the sanitary sewer drainage will not exceed that sum.
(c) The commissioners of any drainage district, with the consent of the chancery court in which the lands of the district are located, shall have the right to sell additional bonds for the purpose of cleaning, widening, deepening, and completing necessary ditches for the proper drainage of the district.

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