Ark. Code § 14-121-1002
The board of commissioners of any drainage district subject to the provisions of this act and meeting the requirements of § 14-121-1001, or not less than a majority of the property owners in the district determined either in number, in acreage, or in value of the lands of the district, when they deem it inadvisable or impractical and not for the best interest of the property owners of the district to construct the improvements contemplated by the organization of the district, may file a petition in the county court wherein the original petition to create the district was filed praying the court to abolish or dissolve the district. In the petition, the commissioners or landowners filing the petition shall set up their reasons why they are of the opinion the district should be abolished or dissolved.
Ark. Code § 14-121-1002