Ark. Code Ann. § 26-35-504: Payment by warrants

(a) The county collector of each county in the State of Arkansas shall receive county warrants in payment of county taxes, and the orders or warrants that may be payable on presentation of any town or city for their respective taxes.

(b) This section shall not be so construed as to compel the county collector to accept any order or warrant that is by the laws of this state required to be refunded.