Arkansas Code
Subchapter 2 - Suburban Improvement Districts Generally
§ 14-92-218. Petition by property owners to extend improvements

(a) In addition to the changes which may be made in the manner provided in § 14-92-217, real property owners sufficient to cause a district to be formed may petition the board of commissioners of a suburban improvement district to apply to the county court that the district be authorized to extend any of its empowered improvements into an area in the district for which existing authority does not appear and to assess the cost thereof on benefited property. However, the signatures in the petition shall represent at least sixty-six percent (66%) of the number of owners of realty in the proposed area, the owners of at least sixty-six percent (66%) of the realty in area in the proposed area, and the owners of at least sixty-six percent (66%) of the assessed value of realty in the proposed area as shown in the latest general tax roll.
(b) The court shall take proceedings for granting such authority in like manner and with like effect as provided in §§ 14-92-205 and 14-92-206, with appropriate changes therefor.
(c)
(1) The costs of the proposed additional improvements shall be assessed upon the real property benefited thereby, in the manner and with like effect provided in § 14-92-225 et seq., for an original improvement.
(2) When an existing assessment on any parcel or tract of land is proposed to be enlarged by reason of the changed authority, a reassessment of the parcels so affected shall be had in the manner and with like effect provided in § 14-92-227.

(d)
(1) Copies of each notice of hearing before the court or the board required in any proceeding authorized in this section shall be sent by certified mail at least fifteen (15) days and not more than thirty (30) days prior to the hearing, to each owner of real property affected by the proceeding as his name and address appear in the latest county assessment records.
(2) Similar notice may be given for any other hearing authorized under this chapter.

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