Ark. Code Ann. § 27-67-308: Authority to compensate - Source of revenue

(a) The State Highway Commission is authorized to make payment for any land or other real property acquired under the provisions of this act out of any appropriation made for state highway construction.

(b) With respect to the costs of acquiring lands and real property for state highway purposes, the commission shall assess counties in which the land or property is located no part of the cost with respect to highways in the primary system and fifty percent (50%) of the cost with respect to highways in the secondary system. The county portion shall be deducted from the next payment due any county by reason of any appropriation out of the State Highway and Transportation Department Fund or state revenue from gasoline as motor vehicle fuel or automobile license tax to the county or county highway fund of the county.

(c) The cost of removing man-made obstructions from the right-of-way shall be borne by the state, except that any such obstructions which shall have been erected upon a dedicated or condemned highway right-of-way after it shall have been so dedicated or condemned shall be removed by the owner or at the owner's expense.