Ark. Code Ann. § 6-71-109: Assessment as lien on real property

The assessment of benefits shall be a charge and a lien against all the real property in the district from the date of the resolution and shall be entitled to preference over all judgments, executions, encumbrances, or liens whenever created and shall continue until the local assessments, with any penalty and cost that may accrue thereon, shall be paid. However, between grantor and grantee all payments not due at the date of the transfer of such real property shall be payable by the grantee.