Arkansas Code Title 14. Local Government § 14-121-1001. Applicability of provisions

(1) The district shall have been created either by order of the county court or the circuit court on appeal;

(2) All lands within the district shall be within a single county;

(3) No assessment of benefits shall have been confirmed by the county court or the circuit court on appeal;

(4) No bonds shall have been issued by the districts secured by a valid pledge of any assessments, benefits, or betterments;

(5) The district shall have been created without petitions in favor thereof having been filed, signed by a majority either in numbers, in acreage, or in value of the holders of real property within the district.