Arkansas Code
Chapter 94 - Municipal Property Owners' Improvement District Law
§ 14-94-127. Lien for preliminary expenses

If for any reason the improvement contemplated by any district organized under this chapter is not made, the preliminary expense shall be a first lien upon all the real property in the district and shall be paid by a levy of a tax on it. The levy shall be made by the chancery court of the county and shall be collected by a receiver to be appointed by the court.