Section 14-54-106 - Cities and towns on state line(a) All cities and towns which are located on the state line between Arkansas and any other state in which it is desired to erect a post office or other public building upon the state line or to create a park or lay out a street or boulevard upon, or adjacent to, the state line shall have power for these purposes to: (1) Take lands by eminent domain, including the power to take the lands in fee simple as well as to take an easement across them;(2) Take by eminent domain the title in, and to, lands occupied by streets or alleys and to close the streets and alleys and, where the lands are taken for a post office or other public building or its grounds, to sell and convey the fee simple title of it or of any part thereof to the federal government;(3) Create improvement districts, including the whole or any part of the city or town in the manner provided by law for the creation of improvement districts in cities and towns, to aid the city or town in acquiring the lands needed for new streets and alleys where relocation of streets and alleys is made necessary or desirable by the improvements and for the purpose of paving the new streets and in relocating sewers and drains.(b)(1) The procedure to be followed by the city to acquire property shall be that prescribed in Arkansas Constitution, Article 2, §§ 22, 23, and Article 12, § 9, and in §§ 14-54-601, 14-91-104, 14-262-102, 14-301-104, 14-333-101, 18-15-101 et seq., 23-11-209, and 23-12-303 for the exercise of the right of eminent domain by municipal corporations and counties.(2) The order condemning lands for these purposes shall be by ordinance of the city council, with concurrence in the order by at least two-thirds (2/3) of the members elected to the council.(3) The decision of the city council that it is necessary to condemn lands in fee for any of these purposes shall not be subject to review except as provided in the Arkansas Constitution.Acts 1931, No. 1, §§ 1-3; Pope's Dig., §§ 9521-9523; A.S.A. 1947, §§ 19-2306 -- 19-2308.