The members of the board of directors of any improvement district consolidated pursuant to the provisions of subchapter 3 of this chapter, which encompasses lands located in four (4) or more counties, shall not be required to file the written statement required by §§ 21-8-301 — 21-8-305, 21-8-306 — 21-3-309.
Business interest exemption for districts with land in four or more counties
Ark. Code Ann. § 14-120-409, under Drainage and Levee Improvement Districts Generally.
Ark. Code Ann. § 14-120-409