Ark. Code § 26-58-123
Current with legislation from 2024 effective through May 3, 2024.
The State of Arkansas shall have a lien for the taxes, penalties, and costs imposed by this subchapter upon any and all natural resources and timber severed from the soil or water and also upon any wells, machinery, tools, and implements used in severing such resources, and upon the tract of land from which the natural resources were severed.
Ark. Code § 26-58-123