Arkansas Code Title 14. Local Government § 14-319-101. Authorization of county clerk

(a) When a bridge is necessary over any stream, the county court is authorized to contract for the building and keeping the bridge in repair, and, when it shall be necessary, over any stream which divides one (1) county from another, the county court of each county shall join in the agreement and make contracts for building and keeping the bridge in repair. The cost thereof shall be defrayed by both counties, in such proportions as the county courts of the counties may agree upon, having due regard for the assessed value of the real estate and personal property in and the benefits to accrue to the people of each county.

(b) When any bridge may be deemed necessary, authority is given to organize a bridge improvement district. The bridge improvement district, when organized, may issue bonds and proceed to sell and dispose of the bonds and construct the bridge. In the organization of the bridge improvement district, the district shall be organized in the manner and under the laws of the State of Arkansas as now provided for the organization of drainage districts, and all the procedures now provided by law for the organization of drainage districts shall apply to the organization of the bridge improvement district as fully and completely as if set out in this chapter.