Ark. Code Ann. § 14-72-307: Quorum court to levy tax

Whenever, at an election called for the purpose of authorizing the construction, reconstruction, or extension of any county courthouse or county jail, a majority voting in the election vote for such building or buildings, as the case may be, and for the necessary tax, the county court may, by order entered of record, call a special meeting of the quorum or levying court for the purpose of levying the tax authorized at the election; and it shall be the duty of the levying court to meet at the time specified in the order of the county court and to levy the tax authorized by the vote of the electors as aforesaid.