Ark. Code Ann. § 14-125-407

The Secretary of State shall examine the applications, shall receive and file them, and shall record them in the book for the recording of applications for the organization of districts. The old districts shall cease to exist as districts, and the resulting districts shall constitute governmental subdivisions of this state and public bodies corporate and politic. The secretary shall issue to the directors of each resulting district a certificate, under the seal of the state, of the due constitution by division or combination, as the case may be, of the district and shall record the certificate with the application and statement.