Ark. Code Ann. § 14-89-501: Road tax - Payment to certain improvement districts

(a) In counties which have two (2) levying courts, in which there is an incorporated town or city of the second class that has formed any municipal improvement district for the purpose of improving any of its streets or alleys, the amount of the three-mill road tax collected by the county on property situated within the district shall be paid by the tax collector for the county directly to the collector for the district, to be expended as funds of the district.

(b) This section shall not apply in any manner to cities of the first class.