AR Code § 14-125-606 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 125 - Conservation Districts Law|Subchapter 6 - Improvement Plans|§ 14-125-606. Improvement plan for an improvement project area situated in more than one district

 (a)  (1) If a proposed improvement plan for an improvement project area includes land in more than one (1) soil and water conservation district, the districts involved, after adoption of the plan by the respective boards of directors of each district, may jointly petition the chancery court of the county in which the largest portion of the land lies for approval of the plan, and all proceedings with respect to the plan shall be had in the court.  (2) The court shall apportion all costs and expenses incurred in the preparation, adoption, and approval of the plan between the districts in the proportion to the amount of the assessment of benefits to lands in each district, and the costs and expenses that are incurred prior to the time when the assessment of benefits is made shall be apportioned between the districts in the amounts which the court shall deem to be just and equitable, but the costs and expenses paid by the districts shall, if the plan is approved, be refunded to the respective districts out of the first taxes or other revenues collected for the carrying out of such plan.  (3) All notices in connection with the improvement plan shall be published in newspapers published and having a general circulation in each district in which any lands of the project area are located.  (4) In all other respects, the proceedings in connection with the improvement plan shall be the same as is provided for an improvement plan for a project area situated in one (1) district.    (b)  (1) The improvement plan for any project area situated in more than one (1) district shall be carried out and administered by a joint board of directors appointed by the chancery court at the time the court approves the improvement plan from among the members of the boards of directors of the respective districts having land within the project area, which directors shall be eligible to serve on the joint board only during their tenure as district directors.  (2) The joint board shall consist of not more than five (5) directors, except where a larger number is required to afford adequate representation for each district having lands within the area.  (3) The representation of each district on the joint board shall be on such basis as the court shall deem to be just and equitable.  (4) In making the appointments, the court shall take into consideration the proportion that the benefits accruing from the improvement plan to the land in each district bears to the total benefits accruing to all lands within the project area and the proportion that the acreage of lands of each district included within the project area bears to the total acreage of lands within the project area.  (5) The court shall likewise fill by appointment any vacancy occurring on the board by reason of resignation, death, or otherwise.    (c)  (1) The joint board shall act on behalf of the participating districts and shall exercise all the powers and duties of the districts with respect to the carrying out of the improvement plan for the project area.  (2) The actions taken and obligations entered into in the carrying out of the improvement plan shall be the actions and obligations of each of the participating districts acting through the joint board.  (3) All obligations issued by the joint board, including notes, bonds or other evidences of indebtedness, which are payable from taxes levied on the basis of assessment of benefits, shall be paid from the taxes levied against the land in the project area located in the several participating districts. The liability of each such district shall be in the proportion to the amount of the assessment of benefits on the lands in the district.