Arkansas Code Title 14. Local Government § 14-121-1007. Dissolved districts--Continuance

(a) All drainage districts which are dissolved or abolished pursuant to the terms of this act shall nevertheless be continued in existence for the purpose of prosecuting and defending suits by or against the district and for the purpose of enabling the district to settle, close its business, to dispose of and convey its property, to levy, receive, and distribute taxes which are levied or collected for the purpose of meeting the obligations of the district, but not for the purpose of constructing the improvements for which the district shall have been established or for the purpose of creating any new indebtedness therefor other than indebtedness incident to the liquidation and settlement of the affairs of the district.

(b) Notwithstanding the order of dissolution, commissioners may be appointed or removed in the same manner as if the order of dissolution had not been made.