Ark. Code Ann. § 19-5-1103: Property Tax Relief Trust Fund

(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a special revenue fund to be known as the "Property Tax Relief Trust Fund".

(b) The fund shall consist of such revenues as generated by §§ 26-52-302(c) , 26-52-317(c)(1)(B) , 26-52-319(a)(2)(B) , 26-53-107(c) , 26-53-145(c)(1)(B) , 26-53-148(a)(2)(B) , and 26-56-224(c)(2) and shall be used for such purposes as set out in § 26-26-310 .