Arkansas Code Title 14. Local Government § 14-201-308. Eligibility of voters

(a) Only owners of real estate in one (1) or more of the improvement districts to be affected thereby and who reside in one (1) of the districts whose light plant, water plant, or sewerage system is to be controlled and operated by the board shall be allowed to vote at any of the elections provided for by this subchapter. Each of such owners of real property shall be entitled to cast one (1) vote for each one dollar ($1.00) of state and county taxes he shall have paid upon such real estate owned by him in the district or districts during the tax paying period next preceding the year of such elections. No vote shall be cast for property which lies within the district but which was not assessed with benefits for the improvements therein.

(b) The judges holding the election shall have access to the assessments of benefits, tax books, other records of the district, and the state and county tax books for the purpose of determining who shall be entitled to vote and the number of votes to be cast by any voter. In the event of a dispute as to the ownership of any tract or parcel of land in any of the districts, the ownership shall be deemed to be in the person having the possession thereof at the time of the election and paying the state and county taxes thereon during the taxpaying period next preceding the year of the election.