Arkansas Code
Chapter 200 - Municipal Authority over Utilities
§ 14-200-110. Municipal access to utility records

The municipal councils or city commissions shall have authority, by order, to require:
(1) From the utility certified copies of all reports, rates, classifications, rules, or other practices in force on the part of the utility at any time;
(2) From the utility for the purpose of examination or investigation all books, records, and other information as to any matter pertaining to its business or organization; and
(3) The utility to furnish from time to time, for consideration, verified itemized and detailed inventory and valuation of any or all of its property as to which the municipal council or city commission should properly have knowledge, in order to enable it to perform its duties under this chapter.