Arkansas Code
Subchapter 20 - Audits in Nonmunicipal Improvement Districts
§ 14-86-2002. Districts in different counties

In all cases where improvement districts may be composed of territory lying in two (2) or more counties, an audit shall be made upon an order of the county judge of each of the counties in which any portion of the territory of the district lies upon a petition signed by twenty-five percent (25%) of all owners of real property in the entire district.