Ark. Code Ann. § 14-284-302

The benefits of the provisions of this subchapter shall be available to rural fire protection districts and services operated not-for-profit providing fire protection services to property owners in areas outside the limits of incorporated cities or towns and to areas partially or totally within the boundaries of cities or incorporated towns in this state which do not have a full-time organized fire department or in which seventy-five percent (75%) or more of the fire fighters employed by the fire department are volunteer fire fighters.