Arkansas eminent domain laws can be found in Chapter 15, Subtitle 2 of Title 18 of Arkansas Code.  Pursuant to A.C.A. § 18-15-101, when a state or its agencies take by eminent domain any real property and any ad valorem taxes are due or will become due during the calendar year in which the taking occurs, then the state shall withhold from the compensation therefor the amount of the taxes so due or to become due during the calendar year and shall remit them to the tax collector of the county in which the real property is located.  If the state or its agencies withhold and pay the tax upon the real property, the county in which the property is located shall be entitled to file a claim with the State Claims Commission and to recover the amount of taxes from the state[i].

Pursuant to A.C.A. § 18-15-102, whenever any corporation appropriates any real or personal property, the owner of the property shall have the right to bring an action against the corporation in the circuit court of the county in which the property is situated for damages for the appropriation, at any time before an action at law or in equity for the recovery of the property so taken, or compensation therefor would be barred by the statute of limitations.  The measure of recovery in the action shall be the same as those governing proceedings by corporations for the condemnation of property.  Proceedings shall be governed by the rules of pleading and practice prescribed for the government of proceedings in the circuit court.  The defendant shall have the right to bring in all parties having or claiming an interest in the property in controversy.  The court shall make the proper orders of the distribution of the compensation recovered in the action among the parties as may be entitled thereto and shall include in the judgment an order condemning the property for the public use to which it may have been appropriated[ii].

[i] A.C.A. § 18-15-101.

[ii] A.C.A. § 18-15-102.