Arkansas Code
Subchapter 8 - Construction and Maintenance Generally
§ 14-121-811. Authority to obtain and dispose of maintenance equipment — Personnel — Tax

(a)
(1) Boards of commissioners of drainage districts organized under the laws of Arkansas are authorized upon petition of the majority of the property owners in their districts, or upon petition of the owners of the majority of the property in their district, to purchase, lease, or rent, separately as individual districts or jointly with other districts, machinery, equipment, and material to be used in repairing, deepening, widening, and clearing the ditches of their districts.
(2) The commissioners are further authorized to employ and fix the compensation to be paid such personnel as may be necessary and incidental for the use of the machinery, equipment, and material obtained.
(3)
(A) For the purpose of carrying out the provisions of this section, the drainage districts are authorized to levy a maintenance tax and obtain funds as now provided by law.
(B) The tax may be levied as a flat tax per acre.

(4) Commissioners are further authorized to sell or lease machinery, equipment, or material purchased under the provisions of this section, the proceeds of the sale or lease to be deposited to the credit of the district's maintenance fund in the established depository of the district.

(b) As used in this section, unless the context otherwise requires, “compensation” means all salaries, hourly wages, retirement allowances, group insurance, medical benefits, and anything else of value that the district provides in return for work done by the personnel.
(c) This section is supplemental and does not repeal any existing drainage law.

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