A.C.A. § 14-40-2201 provides that on March 1 “the mayor or city manager of a city or incorporated town shall file annually with the city clerk or recorder, town recorder, and county clerk a written notice describing any annexation elections that have become final in the previous eight years.” The written notice must include a “schedule of services to be provided to the inhabitants of the annexed portion of the city” and “a statement as to whether the scheduled services have been provided to the inhabitants of the annexed portions of the city.”

If the scheduled services have not been provided to the new inhabitants within three years after the date the annexation becomes final, “the written notice reporting the status of the extension of scheduled services shall include a statement of the rights of inhabitants to seek detachment.” Finally: “A city or incorporated town shall not proceed with annexation elections if there are pending scheduled services that have not been provided in three years as prescribed by law.”