Arkansas Code Title 14. Local Government § 14-122-108. Preparation of plans--Authorities

(a) In the preparation of the plan of improvement, the district is authorized to employ architects and engineers to prepare plans, specifications, and estimates of cost for the construction of the improvements and to supervise and inspect the construction.

(b) In addition, the district is authorized to engage and pay attorneys, accountants, and consultants and to obtain and pay for the other professional and technical services as it shall determine to be necessary or desirable in assisting it to effectively carry out the functions, powers, and duties conferred and imposed upon it to accomplish and maintain the proposed improvement.

(c) The district is further authorized to employ on a full-time basis persons necessary to maintain, operate, supervise, repair, administer, or otherwise render assistance in the effecting of the plan and its continued benefit.

(d) All expenditures hereunder shall be taken as a cost of the improvement.

(e) If for any cause the improvement shall not be made, the cost shall be a charge upon the real property in the district and shall be raised and paid by an assessment upon the real property in the district as assessed for state and county purposes, which shall be levied by the governing body on the application of any person interested, and shall be paid to the district to be distributed amongst the creditors of the district.

(f) When any improvement is abandoned, it is made the duty of the board to report to the governing body the total amount of the debts which it has incurred, to the end that the governing body may make adequate provision for their payment.