Arkansas Code
Subchapter 1 - General Provisions
§ 14-91-101. Plans and costs for improvements generally

(a)
(1) Immediately after their qualification, a municipal board of improvement shall form plans for the improvement as requested in the petition and shall procure estimates of the cost thereof. All improvements shall be made with reference to the grades of streets and alleys as fixed, or may be fixed by the ordinances of the city or town.
(2) For this purpose, the board may employ such engineers and other agents as may be needful and may provide for their compensation which, with all other necessary expenditures, shall be taken as a part of the cost of the improvement.

(b) If for any cause the improvement shall not be made, the cost shall be a charge upon the real property in the district and shall be raised and paid by an ad valorem tax upon the real property in the district as assessed for the state and county purposes. This tax shall be levied by the city or town council, on the application of any person interested, and shall be paid to the board, to be distributed among the creditors of the district.
(c) When any improvement is abandoned, it is made the duty of the board to report to the city or town council the total amount of the debts which it has incurred, to the end that the city or town council may make adequate provision for their payment.

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