Ark. Code Ann. § 14-123-201

The county courts of the several counties in this state containing lands subject to overflow may divide the territory of their respective counties subject to overflow into one (1) or more districts, having reference to the locality of the land and the character of the river front, including in each of the districts as nearly as is possible all lands subject to overflow from the same crevasses or direction, which can be protected by the same system of levees.