Arkansas Code Title 14. Local Government § 14-120-702. Board of commissioners--Authorities

(a) The board of commissioners of any drainage or drainage and levee district organized under the laws of the State of Arkansas are authorized and empowered to purchase, lease, or rent, separately as individual districts or jointly with other districts such machinery, equipment, and material to be used in repairing, deepening, widening, clearing, and maintaining the ditches and levees of their districts.

(b) The board of commissioners is further authorized and empowered to employ personnel as necessary and incident to the use of the machinery, equipment, and material obtained.

(c) For the purpose of carrying out the provisions of this subchapter, drainage districts, and levee and drainage districts are authorized to levy a maintenance tax and obtain funds as now provided by law.