Arkansas Code
Chapter 298 - Establishment, Alteration, And Vacation Of County Roads
§ 14-298-112. Report of viewers — Contents

Viewers shall make and sign a report in writing, stating:
(1) Their opinion in favor of or against the establishment, alteration, or vacation of a road, or any part thereof, and set forth the reason for their opinion;
(2) The commencement and termination, courses, and distances of the road, so that the road can be readily formed and located;
(3) The value of the property sought to be appropriated for the establishment of the road; and
(4) The amount of damages, if any, and to whom, which by them have been assessed and which would accrue by the establishing and opening of the road.