Ark. Code Ann. § 26-26-1001

The county assessor, at the time of making the assessment of real property subject to taxation, shall enter into a separate list pertinent descriptions of all burying grounds, public school houses, houses used exclusively for public worship, and institutions of purely public charity, and public buildings and property used exclusively for any public purpose, with the lot or tract of land on which the house or institution or public building is situated, and which are by law exempt from taxation. If the property is held and used for other public purposes, he or she shall state by whom or how it is held.