The county courts of the several counties in this state containing lands subject to overflow may divide the territory of their respective counties subject to overflow into one (1) or more districts, having reference to the locality of the land and the character of the river front, including in each of the districts as nearly as is possible all lands subject to overflow from the same crevasses or direction, which can be protected by the same system of levees.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 123 - Levee Improvement Districts Generally
Subchapter 2 - District Establishment
§ 14-123-201. Authority to create districts
§ 14-123-202. Notice of proposed district formation
§ 14-123-204. Consolidation of districts and boards — Cooperation with other states