Ark. Code Ann. § 16-66-207 :
16-66-207. Burial places
Chapter 66. Execution of Judgments
Subchapter 2. Property Subject to Execution--Exemptions
� 16-66-207. Burial places
(a) The clerk and recorder of deeds of the proper county, when any description of the metes and bounds of a family graveyard or public burial place shall be filed in his office, shall make a record of the description in the record of deeds, which shall be sufficient to exempt the land or burial place, not only from taxation, but also from execution.
(b) Not more than five (5) acres shall be so exempted under this section.
Last Amended: 1947
1947
Acts of 1861, Act 196, ss 1, 2, p. 373. Formerly C. & M. Dig., s 4275; Pope's Dig., s 5287; A.S.A. 1947, ss 30-206, 30- 206n.