Arkansas Code Title 14. Local Government § 14-123-602. Filing of petition

(a) The board of commissioners or board of directors of a levee district subject to this subchapter, or not less than a majority of the property owners in the district determined either in number, in acreage, or in value of the lands of the district, if deemed inadvisable or impractical and not for the best interest of the property owners of the district to construct or continue the improvements contemplated by the organization of the district, may file a petition in the county court in which the original petition to create the district was filed, petitioning the court to abolish or dissolve the district.

(b) In the petition, the commissioners or landowners filing the petition shall explain the reasons the district should be abolished or dissolved.