Arkansas Code Title 14. Local Government § 14-123-608. Indebtedness of dissolved districts--Levy and collection of tax

(a)(1) When the indebtedness owed by a district dissolved under the provisions of this subchapter has been determined, it is the duty of the commissioners to certify to the county court the determination as to a tax levy upon the real property of the district that is sufficient to pay the indebtedness thereof, including the reasonable expenses of dissolution and settlement of the affairs of the district, which expenses shall be subject to the approval, modification, or rejection by the county court.

(2) Upon ascertainment by the county court that the levy is required for the purpose of this subchapter, the county court shall approve the levy by its order and certify the amount of the levy to the quorum court of the county in which the district is located.