Arkansas Code
Subchapter 1 - General Provisions
§ 22-6-101. Record of land sales

(a) In addition to the memorandum of sales or entry of lands to be made upon the maps or plats, the Commissioner of State Lands shall procure a well-bound book in which he or she shall enter each location or purchase of lands and in which he or she shall specify the tract sold, to whom sold, the date of sale, and the price and how paid.
(b) The Commissioner of State Lands shall always discriminate the class to which the lands sold belong.
(c) The Commissioner of State Lands shall make to the Auditor of State quarterly reports of the transactions of his or her office. These reports shall show the class of lands, the number of acres, the price per acre, the amount paid and the kind of funds so paid, together with a report of fees certified to the Treasurer of State by the Commissioner of State Lands.