Yes, these are property tax/ad valorum tax.
Arkansans are required to pay personal property taxes every year. Personal property taxes are applied to items such as vehicles, trailers, motorcyles, etc. and are paid to your county collector.
States where you claim personal property tax in lieu of vehicle registration fees
Although auto registration fees aren’t deductible in the following states, you're allowed to claim the personal property tax you paid annually based on the value of your car. Follow this link to learn more about the Personal Property Tax Deduction.
Arkansas The Ad Valorem Tax paid to your county based on your vehicle’s value.
