Arkansas Code
Subchapter 1 - General Provisions
§ 14-301-104. Opening or improving street or highway — Delinquent tax

(a) No street or highway shall be opened, straightened, or widened, nor shall any other improvement be made which will require proceedings to condemn private property, without the concurrence in the bylaw, ordinance, or resolution directing the condemnation of two-thirds (2/3) of the whole number of members elected to council.
(b) The concurrence of a like majority shall be required to direct any improvement or repair of a street or highway, the cost of which is to be assessed on the owners of the property, unless one-half (½) of the owners to be charged shall petition in writing therefor.
(c) The council of any incorporated city or town may order the clerk, or other proper officer of the council, to certify under his official seal any delinquent tax which is assessed by the city or town, for opening or grading, or otherwise improving any street or alley in the city or town, to the clerk of the proper county.
(d) The clerk is required to place the tax so certified on the tax book of his county, in a separate column, and it shall be collected in a like manner as state and county taxes.

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