Arkansas Code Title 14. Local Government § 14-117-205. Land in different counties

(a) If land in more than one (1) county is embraced in the proposed district, the petition shall be addressed to the chancery or circuit court in which the largest portion of the lands lie. All proceedings shall be had in that court, and the court shall apportion all costs incurred in the creation of the district between the county or counties in proportion to the benefits assessed to lands in each such county.

(b) Such expenses as are incurred prior to the time when the assessment is made shall be apportioned between the counties in the proportion which the court shall deem to be just and equitable.

(c) In the event district lands are in more than one (1) county, all notices shall be published in newspapers published and having a bona fide circulation in each such county in which the district will embrace land.

(d) All of the districts shall be appropriately identified by the court, that is, they shall be numbered consecutively or shall receive names selected by the court.