Ark. Code Ann. § 14-86-1601

Where any lands have been forfeited or sold to the state for the nonpayment of general taxes and any of the lands may be located in any improvement district of any kind or class, the district may, nevertheless, proceed as provided by law to enforce its lien for delinquent taxes or assessments, subject to the paramount lien of the state, without waiting until the lands are redeemed from or sold by the state.