Ark. Code Ann. § 14-118-304

When an improvement district has been established by order of the circuit court pursuant to the provisions of §§ 14-118-101 — 14-118-114, commissioners for the improvement district have been appointed by order of the circuit court, an assessment of benefits has been made and approved by order of the circuit court in that district, and the project for the improvement of the rivers, tributaries, or streams by the United States with which the improvement district was intended to cooperate has not been completed by the United States and work thereon has ceased, the improvement district may have the additional powers specified in this subchapter by proceeding as provided in this subchapter.