Ark. Code § 14-88-202
The council of any city of the first or second class or any incorporated town may assess all real property within the city or town, or within any district thereof, for the purpose of opening, grading, or otherwise improving streets and alleys, including viaducts and underpasses either within the boundaries of an improvement district, or beyond the boundaries and beyond the limits of the city or town if the property in the district will be benefited thereby, including the acquisition of rights-of-way by purchase or the exercise of the power of eminent domain as provided in § 14-91-104 and the payment of damages for the taking or injuring of property resulting from the making of any such improvement, if the work or construction is done or paid for by the United States Government or any of its agencies or by the State of Arkansas or any other public body, or to pay for any local improvement of a public nature, including sewer systems, theretofore made, by which the property within the district has benefited; for the purpose of paying the principal of and interest on any bonds at any time authorized and issued by any district under and in the manner and for the purposes specified in this section; for the purpose of buying existing sewer systems, or the construction of sewers, or constructing facilities for the off-street parking of vehicles, including without limitation constructing, reconstructing, widening, extending, and maintaining and operating off-street parking facilities, or constructing sidewalks, sidewalk overhead covers, benches, recreational areas, and other facilities pertaining to the construction, maintenance, and utilization thereof; for the purpose of the making of any other local improvement of a public nature in the manner set forth in this subchapter; and for the purpose of maintaining, repairing, and operating any improvements.
Ark. Code § 14-88-202