Arkansas Code Title 28. Wills, Estates, and Fiduciary Relationships § 28-51-101. Priorities

(a) In determining what property of the estate shall be sold, mortgaged, leased, or exchanged for any purpose provided in § 28-51-103, there shall be no priority as between real and personal property except as provided by the will, if any, or by order of the court or by the provisions of § 28-53-107.

(b) It shall not be necessary that assets of either class, real or personal, other than cash assets, be exhausted before resorting to an asset of the other class for the accomplishment of any purpose enumerated in § 28-51-103.