Arkansas Code Title 26. Taxation § 26-79-104. Distribution of revenues

(a) Of the amount collected from the annual three-mill road tax in any county in the state, the county courts shall apportion one-half ( 1/2 ), except when a greater amount is allowed by law, of the amount collected upon property within the corporate limits of any city or town for use in making and repairing the streets and bridges in the respective cities or towns.

(c) This section shall not repeal, alter, change, or affect any special act passed under which any city or town is receiving any greater or lesser amount than the three-mill county road tax.