Arkansas Code Title 14. Local Government § 14-121-424. Tax insufficient--Additional levy

(a) If the tax first levied shall prove insufficient to complete the improvement or to pay the bonds, both the principal and interest, issued by the board of commissioners on account of the improvement, as provided in this chapter, as the principal and interest shall become due and payable, the board shall report the amount of the deficiency to the county court. The county court shall thereupon make such further levy or levies on the property previously assessed for sums sufficient to complete the improvement and to pay the bonds and interest which shall be collected in the same manner as the first levy.

(b) The total levy or levies shall in no case exceed the value of the benefits assessed on the property.

(c) The performance of the duties may be enforced by mandamus at the instance of any person or board interested.