Ark. Code Ann. § 16-66-207: Exemption - Family or public graveyards

(a) The clerk and recorder of deeds of the proper county, when any description of the metes and bounds of a family graveyard or public burial place shall be filed in his or her office, shall make a record of the description in the record of deeds, which shall be sufficient to exempt the land or burial place, not only from taxation, but also from execution.

(b) Not more than five (5) acres shall be so exempted under this section.