Ark. Code Ann. § 14-218-101: Scope of chapter - Applicability of general laws

(a) None of the provisions of this chapter shall apply to any consolidated improvement district or districts consolidated by a special act of the General Assembly.

(b) Except as otherwise provided in this chapter, the district, the board of improvement, the members thereof, the assessors, and every agent and employee of the district shall be governed by the general laws relating to improvement districts in cities and towns and shall take the oaths, make the bonds, file the reports, perform the duties, have the powers, and be subject to the limitations therein prescribed.