Ark. Code Ann. § 14-121-1101

It is found and declared as a matter of legislative determination that the organization and administration of those drainage districts authorized under this chapter, as amended, as separate and distinct entities and the operation and maintenance of the drainage levees and projects for which the districts were originally created places an undue burden on the districts, causes an unnecessary duplication of work, and increases the cost of construction, operation, and maintenance of the districts and their facilities. Further, the organization and administration of those drainage districts authorized under this chapter, as amended, as separate and distinct entities and the operation and maintenance of the drainage levees and projects for which the districts were originally created can be greatly benefited by the merger of drainage districts with other similar drainage districts, levees, and drainage projects, and merger will create economies of scale to achieve a significant savings in administrative and operational costs.