(a) On the day named in the notice, it shall be the duty of the county court to meet and to hear all persons who favor the formation of the district or oppose its formation.
(1) If the court finds that the organization of the district would be to the benefit of the territory described in the petition and to the public interest, it shall enter its judgment creating the district.
(2) If it finds that the organization of the district would not be beneficial to the real property in the district or to the public interest, it shall enter its judgment refusing to establish the district.
(b) The district may embrace a portion of any city or incorporated town that would be specially benefited by the making of the improvement, but the territory outside of the town and within the district must exceed in area that portion which is within the city or incorporated town.
(c) Any petitioner or any opponent of the petition may appeal from the judgment of the county court creating or refusing to create the district; but the appeal must be taken within thirty (30) days. If no appeal is taken within that time, the judgment creating the district shall be final and conclusive upon all persons.
(d) Any judgment creating a district shall appoint three (3) commissioners, who shall be owners of real property within the district. The judgment shall give a name to the district which shall be descriptive of its purpose, and it shall also receive a number to prevent its being confused with other districts for similar purposes.
Structure Arkansas Code
Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts
Chapter 318 - Improvement Districts For Acquiring Rights-of-way
§ 14-318-103. Petition by landowners
§ 14-318-104. Notice of petition
§ 14-318-105. Hearing on petition — Appeal
§ 14-318-106. District as body corporate
§ 14-318-107. Commissioners' oath
§ 14-318-108. Board organization — Vacancy
§ 14-318-109. Liability of board members
§ 14-318-112. Procurement and filing of plans for rights-of-way
§ 14-318-114. Duties of the county clerk and the collector
§ 14-318-115. Assessment order — Lien — Remedy
§ 14-318-116. Filing assessments — Notice — Hearing
§ 14-318-117. Interest on assessment
§ 14-318-118. Reassessment of benefits
§ 14-318-119. Time for payment of tax — Collection of delinquent taxes — Right of redemption
§ 14-318-120. Payment of improvement taxes with general taxes
§ 14-318-121. Additional levies in event of deficiency — Mandamus
§ 14-318-122. Commissioners' warrant
§ 14-318-123. Negotiable notes or bonds — Preliminary expenses and work
§ 14-318-124. Payment of preliminary expenses after failure to make improvement
§ 14-318-125. Misuse of bonds or money arising from sale of bonds — Penalties