Arkansas Code Title 14. Local Government § 14-121-1006. Presentation--Claims against district

(a) All claims against the district existing at the time the county court shall make an order for the dissolution of the district must be presented to the commissioners duly itemized and verified as is required in actions of account. If not presented to the commissioners of the district within six (6) months from the date of the county court order of dissolution, claims shall forever be barred.

(b) Within ten (10) days from the allowance or disallowance of any claim presented to the commissioners, the claim shall be filed by the commissioners in the county court with an endorsement thereon as their allowance or disallowance of the same, and within thirty (30) days from the filing of the claim or account in the county court, the county court shall make its order either approving, rejecting, or modifying the actions of the commissioners with reference to any such indebtedness. Within the time allowed by law for appeal from orders of the county court, either the district or any landowner therein or any party claiming to be a creditor of the district may either appeal from the order of the county court to the circuit court or any creditor may institute an action against the district in any court of competent jurisdiction for the determination of the determination of the existence and amount of his claim.