Arkansas Code Title 14. Local Government § 14-86-701. Tax levy authority

(a)(1) In all improvement districts in this state, the county court or board of commissioners or directors is authorized and empowered, upon the completion of the assessment of benefits and its confirmation, to levy and collect a tax. This tax shall be based upon the assessment of benefits and collectible from the real property in the district in the proportion of the respective assessments of benefits against the several pieces of property for the purpose of paying preliminary expenses wherever it is deemed prudent not to proceed immediately with construction and not to wind up the district.

(2) The tax shall be levied and collected in the same manner as is provided for the levy and collection of the taxes of the district for the purpose of construction.