Arkansas Code
Subchapter 2 - Management and Apportionment of Funds Generally
§ 6-20-218. Federal funds and National Forest Reserve Fund — Apportionment to counties in national forests

(a) All moneys received by the counties for the support of the public schools from the United States government from the income from the national forests shall be paid by the county treasurer upon receipt from the Treasurer of State only to the school districts that lie in or partially in national forest boundary lines.
(b) The amount of money to be apportioned by the school authorities to the school districts, as provided in this section, shall be in proportion to the number of acres of national forest lands lying within the boundaries of each school district.