Ark. Code Ann. § 14-88-311: Combining boards

Where there is more than one (1) improvement district in the city or town for the same general purpose, the same member may be on two (2) or more boards of improvement, or the boards of different districts may combine so as to form only one (1) board for the whole territory, to be thus improved so as to make the whole improvement uniform. However no money raised by assessment in one (1) district shall be expended in another district.