Arkansas Code Title 14. Local Government § 14-121-203. Land in different counties

(a) If land in more than one (1) county is embraced in the proposed district, the application shall be addressed to the circuit court in which the largest portion of the lands lie, and all proceedings shall be had in the circuit court.

(b) The circuit court shall apportion all costs between the county or counties in proportion to the benefits assessed to each county.

(c) The expenses incurred prior to the time when the assessment is made shall be apportioned between the counties in the proportion which the circuit court shall deem to be just and equitable.

(d) All notices in that event shall be published in newspapers published and having bona fide circulation in each county in which the district embraces lands.

(e) All of the districts shall be numbered consecutively or else shall receive names selected by the county court.

(f) If the county court does not act promptly in complying with the terms of any section of this act essential to the creation and operation of the districts, it may be compelled to do so by mandamus.

(g) The domicile of the district shall be the county in which the largest portion of the lands in the district lie, and all suits against it shall be by service on all of the commissioners of the district.