Arkansas Code Title 14. Local Government § 14-93-133. Lands outside boundaries--Annexation

(a)(1) All districts organized under this chapter shall have the authority to permit lands outside the boundaries of the district to be annexed to the district.

(2) Annexation shall be permissible only for the purpose of providing improvements to the property to be annexed for purposes similar to the purposes for which the district was formed or for which the district currently exists.

(b)(1) When persons claiming to constitute all of the owners of territory contiguous to any such district desire that the territory be annexed to the district, they may present their petition describing the territory to be annexed to the clerk of the county court.

(2) The petition shall be accompanied by a resolution of the board of the existing district approving the annexation.

(3) The county court shall then direct the clerk to publish for two (2) consecutive weeks, in some newspaper having general circulation in each county in which the district and the territory proposed to be annexed is located, a notice calling upon the owners in the district and the territory proposed to be annexed to appear before the county court on the date and time and at the place named in the notice and show cause for or against the annexation.

(c)(1) On the day named in the notice, the county court shall hear all persons who desire to be heard on the following questions:

(2) The findings of the county court shall have all the force and effect of a judgment, and shall be conclusive, unless, within thirty (30) days thereafter, suit is brought in the chancery court to review it.

(d)(1) The finding of the county court shall be expressed as a judgment in case it is in favor of the petitioners.

(2) In that event, the territory sought to be annexed shall become a part of the district, and the improvements petitioned for shall be made by the commissioners.

(3) The commissioners shall make the assessment of benefits and levy the tax for the improvements on the territory annexed under the provision of this section as if the territory were included in the original district.