Arkansas Code
Chapter 282 - Ambulance Service Improvement Districts
§ 14-282-102. Petition for improvement district

(a) Upon the petition of a majority in value and area of the owners of real property in any designated area, it shall be the duty of the county court to lay off into an improvement district the territory described in the petition and to name three (3) or five (5) commissioners of the district.
(b) The purpose of the district shall be for the acquiring of appropriate vehicles and equipment and the maintaining and operating of ambulance services for the use and benefit of the property holders within the district, and it is realized that the ambulance services would be a benefit to all the real property located in the district.
(c) The petition for, and the court order creating, the district shall designate the maximum amount that may be expended for vehicles, equipment, personal services, and other expenses of providing ambulance services in the district during any one (1) year.
(d) Any number of identical petitions may be circulated. Identical petitions with identical names may be filed at any time until the county court acts.
(e)
(1)
(A) An ambulance service district that is composed of an area within a county as established by the quorum court of the county may be created by ordinance of the quorum court. The ordinance shall designate the area to be served. However, in no event shall the area include less than a whole precinct and all precincts must be contiguous. The ordinance shall also set forth the method the ambulance service district shall assess the persons residing therein or the property owners having property located therein.
(B) An assessment of up to five (5) mills may be levied by the quorum court in the ambulance service district area, provided that the assessment is approved by at least a majority of the qualified electors voting on the issue at an election called for that purpose.
(C) The quorum court shall establish the date of the election which may be the same date as the general election, and only the qualifying electors residing within the boundaries of the district shall be entitled to vote at such election. The cost of the election shall be borne by the county.

(2) The ordinance shall further specify that the matter shall be referred to the electors of the affected area not less than sixty (60) days and not more than ninety (90) days after the passage of the ordinance and before any taxes are levied, assessed, or collected.
(3) In the event the referred ordinance is approved, it shall be in full force and effect upon certification of the election results by the county election commission. An ambulance service district created by this procedure shall be exempt from the assessment procedures set out in this chapter. The taxes collected pursuant to the ordinance shall be administered by the county as an enterprise fund, but shall be levied and collected as county taxes.
(4) The provisions of this subsection shall not apply to existing nonprofit volunteer ambulance services that provide ambulance and paramedic services in a general but undefined area of the state and which have been in existence for more than five (5) years.

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