Arkansas Code Title 14. Local Government § 14-118-104. Petition--Lands in different districts

(a) If lands in more than one (1) county are embraced within the adopted and authorized project and within the proposed district, the petition shall be filed in the circuit court in the judicial district in which the largest portion of the lands are situated and within a county in which some part or portion of lands in the proposed district are situated. All proceedings shall be had in the circuit court.

(b) All improvement districts created under this subchapter shall receive names selected and designated by the circuit court.

(c) No petition filed under the provisions of this subchapter shall include lands in any other county except the one in which the petition is filed, unless there is attached to the petition a statement signed by twenty (20) landowners or by one-half ( 1/2 ) of the owners in the affected area of each of the counties sought to be included asking that the lands of their county be included.