Arkansas Code
Subchapter 1 - General Provisions
§ 14-316-106. Cancellation of assessment liens when roads are taken by state or no bonds were issued

All liens are cancelled when:
(1) There is of record an unsatisfied lien by virtue of an assessment, pledge, or mortgage, delinquent record, or decree of foreclosure made or created under a general or special law relating to a road improvement district of this state or bridge improvement district of which all bonds and other obligations of the district have been paid, and the district has been completely absorbed or taken over by the state or by the Arkansas Department of Transportation; or
(2) The improvements have been completed or abandoned without the issuance of bonds, there are no outstanding obligations of the district, and there remains of record an assessment of benefits lien against the lands of the district.

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