Ark. Code § 18-15-1001
It is expressly declared to be the purpose of this section and §§ 18-15-1002 - 18-15-1010 to enable levee and drainage districts in the State of Arkansas to acquire rights-of-way, borrow pits, and such other lands or rights as may be necessary for the purpose of extending, relocating, or draining any additional canal or ditch in any existing drainage district and for the purpose of extending, relocating, resetting, and enlarging any levee constructed by any levee district in the State of Arkansas without extending the boundaries of the district and without subjecting the lands of any drainage or levee district to taxation or special assessments because of the benefits that will accrue to the district and the lands therein by reason of the additional improvement contemplated, especially with funds of the United States Government, except such additional assessments as may be required on the lands of the district for the purpose of obtaining money with which to meet the requirements of the federal government in providing rights-of-way, borrow pits, and such other rights as the local agencies may be required to provide or furnish.
Ark. Code § 18-15-1001