Ark. Code Ann. § 14-299-204: Board of commissioners - Determination of cost

(a) The statement and agreement referred to in §§ 14-299-201 and 14-299-202 must contain the names of three (3) of the signers thereto who shall constitute a board of commissioners to have supervision, direction, and control of the improvement. It shall be their duty to see that the improvement is properly made.

(b) The board of commissioners shall first determine the cost of the proposed improvement and then shall calculate and determine the pro rata cost of each landowner. Each landowner shall be required to pay that amount to the board of commissioners within sixty (60) days after having been notified in writing by the board of the amount of his payment.

(c) If the improvement cannot be completed for the sum first determined by the board of commissioners and if the total cost as first determined by the board shall be less than the total amount of the cost of the improvement fixed in the agreement referred to in § 14-299-203 , then the board is authorized to require additional pro rata payment from the various landowners for the purpose of completing the improvement. In no event shall the total cost of the improvement exceed the amount fixed in the agreement.