Ark. Code Ann. § 14-121-603

Any drainage district in this state not organized for the primary purpose of constructing levees and receiving federal aid under Flood Control Acts of Congress, approved May 15, 1928, and June 15, 1936, and amendments thereto, comprising lands in more than one (1) county and organized under the provisions of the general drainage laws which have no outstanding unpaid bonds or other evidences of indebtedness may be divided into separate districts comprising the lands in each county of the original district for the purpose of preserving the drainage system, of keeping the ditches clear from obstructions and of extending, widening, or deepening the ditches from time to time as may be found advantageous to the lands in the separate district or districts, as provided in this subchapter.