AR Code § 14-14-608 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 2 - County Government|Chapter 14 - County Government Code|Subchapter 6 - Alternative Organizations|§ 14-14-608. Limitations on adoption of alternatives

 (a) Services to be Maintained. A county government serving as a political subdivision of the state for the more convenient administration of justice is compelled by law to provide certain services relating to judicial administration, law enforcement, and other matters. No county ordinance adopted by the electors for the establishment of alternative county organizations shall serve to repeal or diminish any general law of the state directing or requiring a county government or any officer or employee of a county government to carry out any function or provide any service. However, nothing in this section shall be construed to limit or prevent counties from adopting alternative county organizations nor the reassignment of statutorily delegated functions or services where such alternative organization or reassignment shall not alter the obligation of the county to continue providing the services or functions which are or may be established by state law.  (b) Transfer of Duties. To encourage that a minimum level of consistency shall be maintained in county governments throughout the state, the following organizational limitations may apply where any one (1) or all elective county offices are abolished and consolidated, however, nothing in this section shall be construed to limit the consolidation of any nonelected county office or department by two (2) or more adjoining counties through interlocal agreement:  (1) All duties prescribed by law for the clerk of the circuit court may be assigned to a county department of records and court services;  (2) All duties prescribed by law for a county clerk exclusive of county financial management duties may be assigned to a county department of records and court services;  (3) All duties prescribed by law for a county clerk relating to county financial management may be assigned to a county department of financial management;  (4) All duties prescribed by law for the sheriff serving as an officer of the courts and law enforcement may be assigned to a county department of public safety;  (5) All duties prescribed by law for a sheriff serving as the collector of taxes may be assigned to a county department of financial management;  (6) All duties prescribed by law for a collector of taxes may be assigned to a county department of financial management;  (7) All duties prescribed by law for an assessor may be assigned to a county department of records and court services;  (8) All duties prescribed by law for a surveyor may be assigned to a county department of records and court services;  (9) All duties prescribed by law for a coroner may be assigned to a county department of records and court services; and  (10) All duties prescribed by law for a treasurer may be assigned to a county department of financial management. However, any plan for alternative county organization adopted by the electors which includes the abolishment of the treasurer as an elective office shall provide in that plan for the establishment of financial controls. The plan of financial controls shall not vest sole financial administration in a single elected official or in a department which is administratively controlled by the elected official.