Ark. Code Ann. § 14-86-101: Ratification of certain actions

(a) All improvements which may have been made by any public improvement district in this state, whether made according to plans and specifications previously adopted or not, or whether made under incomplete plans or specifications, by any board of improvement of any highway improvement district created under the laws of the State of Arkansas, and all actions of boards of these districts in expending money in the construction of improvements and procuring federal aid for use in the construction thereof, or paying the costs incident to construction, are ratified, approved, and confirmed, and declared to be beneficial to the taxpayers in any such district.

(b) This section shall not apply to districts whose boards have been guilty of fraud in appropriating the funds of the districts to their own uses.