Arkansas Code Title 14. Local Government § 14-120-301. Findings

(1) The construction, operation, and maintenance of those flood control and drainage projects authorized by subchapter 2 of this chapter, as amended, as a separate operation by a levee district or drainage district, or levee and drainage district, from the project for which the district was originally created places an undue burden on the district, causes a duplication of work, and increases the cost of construction, operation, and maintenance; and

(2) The construction, operation, and maintenance of the projects could best be carried out by consolidation of the flood control or drainage project authorized by subchapter 2 of this chapter, and acts amendatory thereof, with the levee or drainage project, or levee and drainage project for which the district was originally created.