Arkansas Code Title 14. Local Government § 14-317-132. District existence continuance--Repairs

(a) The district shall not cease to exist upon the completion of the improvement, but the district shall continue to exist for the purpose of preserving it and keeping it in repair.

(b) To this end, the commissioners may from time to time make such additional levies based upon the assessment of benefits as may be necessary for that purpose, and the amount of the total levies shall not exceed the assessed benefits and interest thereon.