Ark. Code Ann. § 14-93-111: Powers of districts generally

(a) Any district, in aid to and furtherance of the purposes prescribed in § 14-93-110 , shall have the authority to hire managers and other employees and to pay their salaries incident to the operation and maintenance of any of the improvements authorized in this chapter. It shall also have the authority to acquire and purchase equipment and machinery incident to the operation and maintenance of such facilities and shall be further authorized to do any and all other actions which shall be deemed necessary in order to purchase, construct, accept as a gift, operate, and maintain any and all improvements authorized in this chapter.

(b) Any district shall have the power to sell or lease any improvement owned by it to any adjacent or nearby municipality, or district therein or another improvement district within or near the county, to public service corporations serving on behalf of the property owners of the district, or to any other corporation, organization, or person, and may make contracts with the inhabitants of nearby municipalities, or it may operate any such improvement and may connect any such improvement with the improvements, systems, and transmission lines of any municipality or other district, and with respect to sewers, may carry its sewers to any proper outlet within or without the district.

(c) Any district may accept as a gift any or all of the improvements and facilities authorized in this chapter upon the assumption of the maintenance and operation of the improvement and shall have the authority to effect the assessment of benefits and to levy the necessary tax against the assessment of benefits, as provided in this chapter, in order to provide the revenue for the costs of maintenance and operation.