Ark. Code Ann. § 22-6-602: Reimbursement of counties for use of lands

(a) It is declared the policy of the State of Arkansas to reimburse, annually or biennially, the counties from which the State of Arkansas has acquired or may acquire title to, or use of, acreage farm lands aggregating more than one thousand (1,000) acres for the use of its penal farms or other state institutions in the proportion that the value of the acreage acquired or used bears to the total real value of the counties.

(b) The benefit assessment on all of the state's acquired acreage shall be in favor of any and all improvement districts comprising the lands.