Arkansas Code Title 18. Property § 18-15-1401. Cities and towns--Authorization

(a) All cities of the first class and cities of the second class and incorporated towns, cemetery or burial associations, and persons owning land used for public burial purposes in the State of Arkansas are given and granted the right of eminent domain to condemn, take, and use land for public burial purposes.

(b) Power of eminent domain granted by this section may also be used to acquire land for the burial of veterans of the United States Armed Forces and their dependents, and the land may be transferred to the United States Department of Veterans Affairs, any other agency of the federal government, or to any other entity for use as a cemetery for veterans of the United States Armed Forces and their dependents.

(c) All entities granted the power of eminent domain under this section may accept donations from individuals or other legal entities for the purpose of compensating landowners for property acquired by eminent domain.

(d) The right of eminent domain granted by this section shall be exercised as provided in this subchapter.