Ark. Code Ann. § 26-26-704: Land book and list

(a) To facilitate the assessment and collection of taxes, the county court of each county shall procure and keep a land book or books of maps of all the townships or fractional townships in the county. The book shall be well-bound and shall be deposited in the office of the county clerk.

(b) The court shall also procure a list of the lands owned by the United States and by this state in their respective counties.