Ark. Code Ann. § 14-121-607

The separate districts shall have the power to preserve the portion of the drainage system located in the county as provided in § 14-121-412 in the same manner as if the separate district had originally been organized under the laws of Arkansas as a drainage district comprising lands in one (1) county. However, the circuit court in which the original district was organized shall have authority to cause to be levied and collected a tax on all the lands of the original district for the purpose of paying the expenses incident to the cleaning out, but not for the purpose of extending, widening, or deepening existing ditches so as to provide an adequate outlet for the entire drainage system of the original district.