Arkansas Code
Subchapter 11 - Cemetery Improvement Districts
§ 20-17-1116. Dissolution

(a) The district shall not cease to exist upon the completion of the improvement, but it shall continue to exist for the purpose of operating and maintaining the cemetery until such time as the owners of a majority in value of the real property within the district petition the county court for dissolution of the district.
(b) Publication of the petition for dissolution, as provided for in creating the district, shall be made, and if the county court finds that a majority in value of the real property in the district has petitioned for the dissolution of the district, the district shall be dissolved.
(c) Parties for or against the dissolution shall have the same right of appeal as in the creation of the district.