Arkansas Code
Subchapter 3 - Board of Directors or Assessors
§ 14-123-305. Canvass of votes — Declaration of result — Contest

(a) If it is more than ten (10) days until a regular term of the court after the election is held, the judge of the county court shall hold a special term of the court within ten (10) days of the election, at which the returns shall be opened by the court and clerk, who shall constitute the board of canvassers to canvass the votes at the election and declare the result.
(b) The three (3) persons having the highest number of votes in the district for directors shall compose the board of levee directors for the district.
(c) The three (3) persons having the highest number of votes for assessors shall compose the board of assessors of the district.
(d) The court shall cause an order to be entered on the minutes of the court reciting the election and the names of the persons so found to be elected to the offices and shall give to each of the persons a certificate of his election, attested by the clerk and the seal of the court.
(e) In case any person voted for at the election shall contest the election of either of the officers, he shall commence proceedings within ten (10) days after the result of the election is declared by the court. The contest shall be conducted in the same manner and governed by the same laws as are prescribed for contesting the election of constable.