Ark. Code Ann. § 27-72-315: Rights-of-way - Exception

(a) All rights-of-way required on state aid road projects shall be acquired by the county, and any cost of rights-of-way shall not be considered a part of the cost of any project contemplated by this subchapter.

(b) The costs of reconstructing fencing, and the construction of property access passages shall not be considered as rights-of-way costs but shall be considered as a component of project cost.