Arkansas Code Title 14. Local Government § 14-298-112. Viewers' report

(1) Their opinion in favor of or against the establishment, alteration, or vacation of a road, or any part thereof, and set forth the reason for their opinion;

(2) The commencement and termination, courses, and distances of the road, so that the road can be readily formed and located;

(3) The value of the property sought to be appropriated for the establishment of the road; and

(4) The amount of damages, if any, and to whom, which by them have been assessed and which would accrue by the establishing and opening of the road.