Ark. Code Ann. § 14-86-1903: Right to contest transfer

(a) Any citizen or taxpayer shall have the right to contest the transfer of the excess or surplus so remaining by showing that it, or a part thereof, may be required to meet the legal costs, expenses, interest, or bonds of the special district or special taxing funds.

(b) Any part of the surplus or excess so remaining that is shown to be needed or required for such legal purposes shall not be transferred from the special district or special taxing funds.