Ark. Code Ann. § 14-123-306: Oath - Terms of office

(a) All directors and assessors elected under the provisions of this act shall, before they enter upon the discharge of their duties, take and subscribe the oath required by Arkansas Constitution, Article 19, § 20.

(b) They shall each hold their office for three (3) years and until their successors are elected and qualified.

(c) After the first election, the county court shall designate one (1) director and one (1) assessor to hold office for one (1) year, and one (1) of each to hold office for two (2) years, and one (1) of each for three (3) years, and thereafter one (1) of each of the officers shall be elected by the landholders of the district on the first Monday of May of each year.

(d) The directors and assessors shall hold their offices until the first Monday in May after the expiration of one (1) year from their first election.