Ark. Code Ann. § 14-18-104: Taxation of platted lands

After the recordation of a plat, the lands described therein and thereon shall be assessed in accordance with the descriptions on the plat, and taxes shall be levied and collected thereon in such manner as taxes are levied and collected on real estate in cities and towns. However, nothing in this section shall be construed as authorizing the levying and collecting of a city tax on property outside the city limits.