reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 19 - COUNTY BUILDINGS (§§ 14-19-101 — 14-19-111) › Section 14-19-111 - Hospitals in counties having two judicial districts

(a)
(1)
In all counties which are divided into two (2) judicial districts, either by the Arkansas Constitution or by legislative enactment, the qualified electors of the county residing in each judicial district of a county so divided shall have and are vested with all the powers and rights for the judicial district that the qualified electors of counties have for the entire county for the purposes authorized by Arkansas Constitution, Amendment 32, and may authorize the maintaining, operating, and supporting of a county hospital in the judicial district and may authorize the levy of a tax not to exceed one (1) mill on the dollar of the assessed value of real and personal property in the county.
(2)
No tax shall be levied on any property within the county or judicial district for the purposes authorized by the Arkansas Constitution and this section in excess of the total tax authorized by the Arkansas Constitution.
(b)
It has been found and is declared by the General Assembly that the maintaining, operating, and supporting of a county hospital is a local concern, and, for the purposes of this section, the judicial districts of the counties are deemed and are declared by the General Assembly to be separate and distinct counties.
Acts 1953, No. 414, §§ 1, 2; A.S.A. 1947, §§ 17-922, 17-923.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 20 - QUORUM OR LEVYING COURTS (§§ 14-20-101 — 14-20-116) › Section 14-20-101 - Prohibition of and punishment for offenses

(a)
A county is authorized to prohibit and punish any act, matter, or thing which the laws of this state make a misdemeanor and to prescribe penalties for all offenses in violation of any ordinance of the county not greater nor less than the penalties prescribed for similar offenses against the laws of this state.
(b)
Upon conviction of any person under such ordinance by any court, the conviction shall operate as a bar to further prosecution in any of the courts of this state for the same offense.
Acts 1975, No. 130, § 15; A.S.A. 1947, § 17-443.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 20 - QUORUM OR LEVYING COURTS (§§ 14-20-101 — 14-20-116) › Section 14-20-102 - County funds for defense of indigents - Fees assessed

(a)
(1)
There is hereby created on the books of the treasurer of each county in the state a fund to be used for the purpose of paying reasonable and necessary costs incurred in the defense of indigent persons accused of criminal offenses and in the representation of persons against whom involuntary admissions procedures for mental health or alcohol and narcotic commitments or criminal commitments have been brought, and for representation in civil and criminal matters of persons deemed incompetent by the court due to minority or mental incapacity, which have been brought in any circuit courts or city or county division of district courts, including, but not limited to, investigative expenses, expert witness fees, and legal fees.
(2)
Where there are adequate unappropriated moneys in this fund, the quorum court may also provide for the use of the funds for the purpose of defraying the cost of the juvenile division of circuit court.
(3)
Where there are adequate unappropriated moneys in this fund, the quorum court may also provide for the use of the funds for the purpose of defraying the cost of medical and dental costs incurred by the county for indigent defendants incarcerated in the county jail.
(4)
The quorum court is authorized to supplement the fund by additional appropriation from the county general fund, and expenditures from the fund shall be made in the manner and amounts prescribed by the quorum court.
(b)
In any county where a public defender commission has been established under §§
16-87-101
-
16-87-112
[repealed], the amount to be paid for attorney fees, investigative costs, and other costs under subdivision (a)(1) of this section shall be determined in a manner prescribed by the quorum court acting with the advisory resolution of the public defender commission.
Acts 1983, No. 695, §§ 1-3; A.S.A. 1947, §§ 17-456 -- 17-458; Acts 1987, No. 96, § 1; 1989, No. 406, §§ 1, 2; 1989 (3rd Ex. Sess.), No. 100, § 1; 1991, No. 904, §§ 4, 20; 1991, No. 1003, § 1; 1993, No. 1193, § 15; 1995, No. 1256, § 20; 1995 (1st Ex. Sess.), No. 13, § 4.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 20 - QUORUM OR LEVYING COURTS (§§ 14-20-101 — 14-20-116) › Section 14-20-104 - Appropriations and allowances

(a)
Every order of allowance made by the county court shall set forth the appropriation out of which it is to be paid.
(b)
It shall be the duty of the clerk annually and immediately after the adjournment of the county quorum court for the levy of taxes and the making of the appropriations to open a book to be kept for that purpose in which he or she shall debit each appropriation by the amount appropriated therefor, and as the allowances are made by the county court, he or she shall credit each appropriation by the allowance ordered to be paid out of the appropriation.
Acts 1879, No. 77, §§ 8, 12, p. 109; C. & M. Dig., §§ 1986, 1989; Pope's Dig., §§ 2531, 2534; A.S.A. 1947, §§ 17-412, 17-414.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 20 - QUORUM OR LEVYING COURTS (§§ 14-20-101 — 14-20-116) › Section 14-20-105 - Monthly report by county treasurer or county comptroller

The county treasurer or the county comptroller shall submit each month to the county quorum court a full report and a detailed statement of the financial condition of the county, showing receipts, disbursements, and balance on hand.
Amended by Act 2019, No. 310,§ 2, eff. 7/24/2019.
Acts 1975, No. 130, § 20; A.S.A. 1947, § 17-448; Acts 1987, No. 724, § 1; 1995, No. 232, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 20 - QUORUM OR LEVYING COURTS (§§ 14-20-101 — 14-20-116) › Section 14-20-106 - Limitations on contracts

No county court or agent of any county shall make any contract on behalf of the county unless an appropriation has been previously made therefor and is wholly or in part unexpended. In no event shall any county court or agent of any county make any contract in excess of any appropriation made, and the amount of the contract shall be limited to the amount of the appropriation made by the county quorum court.
Acts 1917, No. 217, § 3, p. 1184; C. & M. Dig., § 1976; Pope's Dig., § 2505; A.S.A. 1947, § 17-416.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 20 - QUORUM OR LEVYING COURTS (§§ 14-20-101 — 14-20-116) › Section 14-20-109 - Rural solid waste disposal services

(a)
(1)
The quorum court of each county is authorized to establish garbage and trash collecting services, solid waste disposal facilities, and similar services for the benefit of the rural residents of the counties to provide, for such rural residents, services comparable to those provided within cities and unincorporated towns.
(2)
(A)
(i)
The court may assess reasonable fees to be paid by each property owner, or renter of property, benefiting from such services.
(ii)
The courts shall establish the amount of such fees and the methods of collection thereof.
(B)
The courts may authorize the counties to contract with one (1) or more public utilities or municipally owned and operated utilities within the cities and towns of the county to collect the fees to be remitted to the county, after retaining therefrom a reasonable service charge agreed to by the court and the city or town to defray the cost of collecting the fees.
(b)
The provisions of this section shall be supplemental to the existing laws of this state governing the powers and duties of the quorum courts and are intended to repeal only such laws or parts of laws specifically in conflict with it.
Acts 1977, No. 473, §§ 1, 2; A.S.A. 1947, §§ 17-453, 17-454.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 20 - QUORUM OR LEVYING COURTS (§§ 14-20-101 — 14-20-116) › Section 14-20-110 - Marriage officials

The county quorum courts may appoint special officials to solemnize marriages within their respective counties. However, the maximum number of such officials shall not exceed two (2) per ten thousand (10,000), or fraction thereof, population in the county as determined by the last census.
Acts 1977, No. 95, § 1; A.S.A. 1947, § 17-449.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 20 - QUORUM OR LEVYING COURTS (§§ 14-20-101 — 14-20-116) › Section 14-20-111 - Marriage license fees

(a)
(1)
The quorum court of a county may levy, in addition to fees and taxes now charged, a fee not to exceed five dollars ($5.00) on each application for a marriage license.
(2)
The fee levied under subdivision (a)(1) of this section shall be collected by the county clerk at the time application for a marriage license is made.
(b)
All fees collected under subsection (a) of this section shall be credited by the county treasurer to the county general fund and shall be appropriated by the quorum court as provided by law.
(c)
In addition to the fee collected under subdivision (a)(1) of this section, the following fees shall be charged and collected by the county clerk when an application for a marriage license is made:
(1)
Thirty dollars ($30.00) under §
21-6-413(a)(7)
;
(2)
Thirteen dollars ($13.00) under §
16-20-407(a)
;
(3)
Ten dollars ($10.00) under §
9-30-109(b)
;
(4)
One dollar ($1.00) under §
20-7-123(b)(1)(D)(i)
;
(5)
Fifty cents (50¢) under §
21-6-406(a)(41)
; and
(6)
Fifty cents (50¢) under §
21-6-406(a)(42)
.
Amended by Act 2023, No. 273,§ 1, eff. 8/1/2023.
Acts 1953, No. 45, § 1; A.S.A. 1947, § 17-423; 1989, No. 465, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 20 - QUORUM OR LEVYING COURTS (§§ 14-20-101 — 14-20-116) › Section 14-20-112 - County gross receipts tax on hotels and restaurants

(a)
(1)
(A)
(i)
Any county in which there is located a municipality that levies a gross receipts tax on hotels, motels, restaurants, or similar establishments as authorized in the Advertising and Promotion Commission Act, §
26-75-601
et seq., may levy by ordinance of the county quorum court a like tax at the same rate as the levying municipality or at a lesser rate upon the gross receipts from furnishing of hotel or motel accommodations and upon the gross receipts of restaurants or similar establishments located within the county outside the boundaries of the levying municipality.
(ii)
The tax levied under this subdivision (a)(1)(A) shall apply to hotels, motels, restaurants, or similar establishments located within unincorporated areas of the county.
(B)
Any county in which there is located a municipality that levies a gross receipts tax on hotels, motels, restaurants, or similar establishments as authorized in §
26-75-701
et seq. may levy by ordinance of the county quorum court a like tax at the same rate as the levying municipality or at a lesser rate upon the furnishing of hotel or motel accommodations, the admission price to tourist attractions as defined in §
26-63-401
, the gross receipts of gift shops referred to in §
26-75-701
, restaurants, or similar establishments located within any township in the county outside the boundaries of the levying municipality.
(b)
(1)
When any county levies the tax authorized in this section, the tax so levied shall be paid by the persons, firms, and corporations liable therefor and shall be collected by the levying county in the same manner and at the same time as the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq.
(2)
(A)
(i)
The quorum court levying such tax and the governing body of the municipality levying a like tax may enter into an agreement whereby the tax levied by the county will be collected by the municipality.
(ii)
If the tax levied by the county is collected by the municipality, all revenues derived from the tax shall be deposited into the municipality's advertising and promotion fund.
(B)
If the tax is collected by the levying county, all revenues derived from the tax, after deducting an amount equal to the cost of collecting it, shall be deposited into the advertising and promotion fund of the municipality located within the county that levies a like tax.
(C)
All such funds deposited in the municipality's advertising and promotion fund shall be used for the purposes prescribed in §§
26-75-601
-
26-75-613
.
(c)
When any county levies a tax as authorized in this section, the tax shall be reported and remitted in the manner and on forms prescribed by the county or the municipality.
Acts 1977, No. 178, §§ 3-5; A.S.A. 1947, §§ 17-450 -- 17-452; Acts 2001, No. 1647, § 1; 2005, No. 2314, § 1; 2007, No. 182, § 12; 2007, No. 473, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 20 - QUORUM OR LEVYING COURTS (§§ 14-20-101 — 14-20-116) › Section 14-20-113 - Collection of delinquent taxes

The quorum court in each county shall provide for the collection of delinquent taxes within the county and shall place by ordinance the responsibility therefor in the office of the county collector or the combined office of sheriff and collector, or may provide for the collection of delinquent taxes by a person designated by a board composed of the county judge, an appropriate representative of the public schools in the county, and the mayor of the county seat or of each county seat in the case of those counties having two (2) county seats.
Acts 1977, No. 495, § 1; A.S.A. 1947, § 17-401.1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 20 - QUORUM OR LEVYING COURTS (§§ 14-20-101 — 14-20-116) › Section 14-20-114 - Extension of levies on tax books

The taxes levied for county purposes named and specified shall be extended upon the tax books under the general head of county expenses, and warrants drawn by the clerk shall specify the fund or appropriation upon which they are drawn, respectively, and shall be made payable to the person in whose favor the allowance was made, or to the bearer. When so lawfully drawn and issued, the warrants shall be receivable by the sheriff and collector of revenue of the county for all licenses or debts due to the county.
Acts 1879, No. 77, § 10, p. 109; C. & M. Dig., § 1987; Pope's Dig., § 2532; A.S.A. 1947, § 17-413.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 20 - QUORUM OR LEVYING COURTS (§§ 14-20-101 — 14-20-116) › Section 14-20-116 - Youth accident prevention program

(a)
The quorum courts of the counties of Arkansas are hereby authorized by ordinance to establish a youth accident prevention program designed to educate junior and senior high school students about driving while intoxicated, seat belt safety, and injuries resulting from drinking and driving and not being belted. These programs may be conducted up to four (4) days in length, and the cost of salaries, equipment, supplies, and other items related to the operation of the program shall be paid by the county.
(b)
The district courts of Arkansas are hereby authorized to allocate up to five dollars ($5.00) of every fine, penalty, and forfeiture imposed and collected from every person convicted of a moving traffic offense for any youth accident prevention program created under subsection (a) of this section, and the same allocation shall pertain to any bond which is forfeited for any such offenses. These funds are to be remitted to the county treasurer and deposited into a special fund. Funds may be expended from this fund only for the purposes of this section.
Acts 1993, No. 594, §§ 1, 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 21 - COUNTY FUNDS (§§ 14-21-101 — 14-21-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-21-101 — 14-21-109) › Section 14-21-101 - Comprehensive financial management system

(a)
(1)
In order to provide necessary financial information for the county judge, the members and committees of the county quorum court, and other interested officers and departments of the county, the Legislative Auditor is authorized and directed to develop a comprehensive financial management system for appropriate funds of the various counties in the State of Arkansas.
(2)
This financial management system shall provide for adequate controls over revenues, expenditures, and balances to assure that current information will always be available concerning the financial condition of the county and its various offices and departments.
(3)
The system shall include a budgeting and accounting system designed to classify the receipt of and the appropriations and disbursements of county funds in accordance with the object and purpose of the expenditures in such detail as will be suitable for an analysis of the operations of all county offices and departments and which will provide a breakdown and itemization of all expenditures compatible with and comparable to the appropriations of the quorum court.
(b)
In the event any county is of the opinion that its system of budgeting and accounting for appropriated county funds is such that it equals or exceeds the basic system prescribed by this section, the county, acting through the quorum court, may request a review of its system by the Legislative Joint Auditing Committee. If the committee concurs with the county, the committee may issue a certificate to the county stating that the county's budgeting and accounting system is of such degree of sophistication that the basic requirements of this section are being met and exempting the county from the requirements of the particulars of the system prescribed by this section.
Acts 1981, No. 122, § 1; A.S.A. 1947, § 17-609.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 21 - COUNTY FUNDS (§§ 14-21-101 — 14-21-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-21-101 — 14-21-109) › Section 14-21-102 - Annual financial report

(a)
(1)
The clerk of the county court and the county treasurer shall make out or cause to be made out a full and complete annual financial report of the county, using the financial records of the county clerk and county treasurer, giving:
(A)
The treasurer's report of the beginning cash balance;
(B)
The treasurer's report as to the amount of revenue from each source classification;
(C)
The treasurer's report as to the ending cash balance;
(D)
The county clerk's report as to the amount expended during the fiscal year for all purposes; and
(E)
A statement of the bonded indebtedness and short-term indebtedness of the county.
(2)
The annual county financial report shall include all operating accounts of the county for which the quorum court has appropriating control.
(3)
The treasurer shall submit all reports required under this section to the clerk of the county court by March 1.
(b)
(1)
(A)
The clerk of the county court shall publish the annual financial report of the county:
(i)
One (1) time in one (1) newspaper published in the county; and
(ii)
On a website owned or maintained by the county, the state, or the Association of Arkansas Counties.
(B)
If a newspaper is not published in the county, the clerk of the county court shall publish the annual financial report of the county one (1) time in the newspaper having the largest circulation in the county.
(2)
The annual financial report shall be published by March 15 of each year for the previous fiscal year of the county.
(c)
All costs associated with the publication of the annual financial report of the county shall be charged to the budget of the county treasurer.
Amended by Act 2023, No. 472,§ 2, eff. 8/1/2023.
Amended by Act 2019, No. 564,§ 2, eff. 1/1/2020.
Acts 1993, No. 538, §§ 2, 3; 1995, No. 232, § 4; 2009, No. 315, § 1; 2011, No. 614, § 5.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 21 - COUNTY FUNDS (§§ 14-21-101 — 14-21-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-21-101 — 14-21-109) › Section 14-21-104 - County funds in State Treasury

(a)
(1)
Whenever there is any money or funds of any kind, from whatever source derived, in the State Treasury belonging to any county, the county court of the county shall make an order authorizing and directing the county treasurer to draw them.
(2)
Upon the county treasurer presenting to the Auditor of State a copy of the order, duly certified to by the clerk of the county court, under his or her official seal, the Auditor of State shall draw his or her warrant upon the Treasurer of State for whatever money or funds there may at the time be in the State Treasury belonging to the county. Then the county treasurer shall execute to the Auditor of State a receipt for the warrant. Upon the presentation of the warrant of the Auditor of State, the Treasurer of State shall pay it.
(b)
Upon the receipt of any such funds or money by the county treasurer of any county, he or she shall receipt therefor in duplicate, one (1) of which shall be retained by the Treasurer of State and the other of which shall be filed in the office of the clerk of the county, and the county treasurer shall thereupon charge himself or herself with the funds or money so received by him or her as county treasurer.
Acts 1883, No. 37, §§ 1, 2, p. 59; 1883, No. 107, § 1, p. 191; C. & M. Dig., §§ 1925-1928; Pope's Dig., §§ 2441-2444; A.S.A. 1947, §§ 17-601, 17-602.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 21 - COUNTY FUNDS (§§ 14-21-101 — 14-21-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-21-101 — 14-21-109) › Section 14-21-105 - Funds in closed banks

(a)
Where various funds of counties are on deposit in a closed bank and the bank could be reopened by agreements for deferred payments of deposits, the county court of any county in which any closed bank is situated is authorized, by proper order of the county court, to consent to deferred payments of deposits of all public funds in the closed bank upon such terms as may be fixed by the order of the court.
(b)
This section shall apply to all county general, roads, school, and all other funds which are handled by county treasurers.
Acts 1931, No. 201, § 1; Pope's Dig., § 2624; A.S.A. 1947, § 17-604.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 21 - COUNTY FUNDS (§§ 14-21-101 — 14-21-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-21-101 — 14-21-109) › Section 14-21-106 - Surplus funds

When any surplus is left remaining unexpended and unappropriated in the county general fund, the county road fund, the school fund, or any other special fund provided by law from any previous year, the county court of any such county is authorized, by proper order made and entered, to transfer and add the surplus to the respective funds of which the surplus remains unexpended and use it as the revenues for the current fiscal year into which it is transferred and added if all outstanding indebtedness for the fiscal years in which the surplus accrued has been paid.
Acts 1929, No. 210, § 1; Pope's Dig., § 2623; A.S.A. 1947, § 17-603.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 21 - COUNTY FUNDS (§§ 14-21-101 — 14-21-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-21-101 — 14-21-109) › Section 14-21-107 - [Repealed]

Repealed by Act 2013, No. 1150,§ 1, eff. 8/16/2013.
Acts 1943, No. 60, § 1; 1973, No. 51, § 1; 1977, No. 276, § 1; A.S.A. 1947, §§ 17-605, 17-607.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 21 - COUNTY FUNDS (§§ 14-21-101 — 14-21-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-21-101 — 14-21-109) › Section 14-21-109 - Abolished positions - Transfer of designated funds

If county funds are designated for a specific position in the county and the position is subsequently abolished, the county court, by appropriate order, may transfer any remaining balance of county funds designated for that purpose to the county general revenue fund to be used for all purposes for which the county general revenue fund may be used.
Added by Act 2013, No. 958,§ 2, eff. 8/16/2013.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 21 - COUNTY FUNDS (§§ 14-21-101 — 14-21-204) › Subchapter 2 - COUNTY DRUG ENFORCEMENT FUND (§§ 14-21-201 — 14-21-204) › Section 14-21-201 - Establishment of drug enforcement fund

(a)
Ordinance.
Each quorum court may by ordinance establish a drug enforcement fund. The ordinance shall set a maximum amount for the fund, not to exceed fifty thousand dollars ($50,000). The drug enforcement fund shall be administered by the county sheriff in accordance with the provisions and procedures of this subchapter. All funds shall initially be deposited into a drug enforcement fund bank account. The bank account shall be established at a bank located in the State of Arkansas and authorized by law to receive the deposit of public funds.
(b)
Source of Funds.
The source of all funds deposited into the drug enforcement fund shall be funds appropriated by the quorum court. The initial funding and any subsequent reimbursements to the drug enforcement fund shall be appropriated by the quorum court and subject to the normal disbursement procedures required by law. No funds from other sources, including seized property, shall be deposited into the drug enforcement fund.
Amended by Act 2013, No. 154,§ 1, eff. 8/16/2013.
Acts 1997, No. 362, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 21 - COUNTY FUNDS (§§ 14-21-101 — 14-21-204) › Subchapter 2 - COUNTY DRUG ENFORCEMENT FUND (§§ 14-21-201 — 14-21-204) › Section 14-21-202 - Restrictions on use of funds

(a)
Drug enforcement funds shall be used only for direct expenses associated with the investigation of the criminal drug laws of this state, including without limitation:
(1)
The purchase of evidence;
(2)
The payment of informants;
(3)
The relocation or security of witnesses, or both;
(4)
Emergency supply purchases; and
(5)
Emergency travel expenses.
(b)
Drug enforcement funds shall not be used for:
(1)
Equipment purchases or leasing, salaries or wages, professional services, training, or any other purpose not directly related to a criminal drug investigation; or
(2)
Administrative costs associated with the sheriff's office.
Amended by Act 2019, No. 383,§ 5, eff. 7/24/2019.
Acts 1997, No. 362, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 21 - COUNTY FUNDS (§§ 14-21-101 — 14-21-204) › Subchapter 2 - COUNTY DRUG ENFORCEMENT FUND (§§ 14-21-201 — 14-21-204) › Section 14-21-203 - Approval of claims by county judge

(a)
After a quorum court has approved a proper ordinance establishing a drug enforcement fund, set the maximum amount of the fund, and appropriated funds for the fund, the county judge may approve a county claim for the initial establishment of the drug enforcement fund.
(b)
If adequate appropriations and funds are available, the drug enforcement fund may be replenished upon presentation and approval of a claim as provided in the normal county disbursement procedures. The total amount of funds held in the drug enforcement fund bank account and cash funds held by the sheriff's office shall not exceed the maximum amount established by the quorum court.
Acts 1997, No. 362, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 21 - COUNTY FUNDS (§§ 14-21-101 — 14-21-204) › Subchapter 2 - COUNTY DRUG ENFORCEMENT FUND (§§ 14-21-201 — 14-21-204) › Section 14-21-204 - Accounting records

Accounting records shall be maintained by the sheriff's office for the receipt, disbursement, accounting, and documentation of funds according to the written procedures established by the Division of Legislative Audit.
Acts 1997, No. 362, § 4.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-102 - Applicability

(a)
It is unlawful for a county official to make a purchase with county funds in excess of thirty-five thousand dollars ($35,000), unless the method of purchasing prescribed under this chapter is followed.
(b)
This chapter does not apply to a purchase under thirty-five thousand dollars ($35,000) or to the purchase of commodities under §
14-22-106
.
(c)
(1)
Beginning January 1, 2025, and on each January 1 at subsequent five-year intervals, the amounts under subsections (a) and (b) of this section shall be adjusted to reflect the percentage increase in the Consumer Price Index for All Urban Consumers or its successor, as published by the United States Department of Labor for the five (5) years immediately preceding the percentage increase, and rounded to the nearest whole number.
(2)
Following a percentage increase under subdivision (c)(1) of this section, the Department of Finance and Administration shall provide each county and Arkansas Legislative Audit with the percentage increase and the corresponding updated amounts under this section.
Amended by Act 2021, No. 435,§ 1, eff. 7/28/2021.
Acts 1965 (1st Ex. Sess.), No. 52, § 1; 1975, No. 439, § 1; 1975, No. 617, § 1; 1985, No. 745, § 1; A.S.A. 1947, § 17-1601; Acts 1995, No. 431, § 1; 2003, No. 209, § 1; 2007, No. 249, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-103 - Penalty

Any person or official who intentionally violates the provisions of this chapter upon conviction shall be fined in any amount not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000). In addition thereto, he or she may be removed from his or her office or position of employment with the county.
Acts 1965 (1st Ex. Sess.), No. 52, § 13; A.S.A. 1947, § 17-1613.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-104 - Purchases permitted

(a)
A purchase of a commodity made by a county purchasing official with county funds, except those specifically exempted by this chapter, shall be made as follows:
(1)
Formal bidding is required in each instance in which the estimated purchase price equals or exceeds thirty-five thousand dollars ($35,000);
(2)
An open market purchase may be made of a commodity if the purchase price is less than thirty-five thousand dollars ($35,000); and
(3)
A purchasing official shall not parcel or split any items of commodities or estimates with the intent to change the classification or to enable the purchase to be made under a less restrictive procedure.
(b)
(1)
Beginning January 1, 2025, and on each January 1 at subsequent five-year intervals, the amount under subsection (a) of this section shall be adjusted to reflect the percentage increase in the Consumer Price Index for All Urban Consumers or its successor, as published by the United States Department of Labor for the five (5) years immediately preceding the percentage increase, and rounded to the nearest whole number.
(2)
Following a percentage increase under subdivision (b)(1) of this section, the Department of Finance and Administration shall provide each county and Arkansas Legislative Audit with the percentage increase and the corresponding updated amounts under this section.
Amended by Act 2021, No. 435,§ 2, eff. 7/28/2021.
Acts 1965 (1st Ex. Sess.), No. 52, § 3; 1975, No. 439, § 3; 1975, No. 617, § 3; 1985, No. 745, § 2; A.S.A. 1947, § 17-1603; Acts 1995, No. 431, § 2; 2003, No. 209, § 2; 2007, No. 249, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-105 - Purchase of motor fuels and accessories

For the purpose of this chapter, any county within this state may be considered a state agency for the purpose of purchasing gasoline, oil, and other motor fuels, and batteries, tires, and tubes for motor vehicles. Any county purchasing agent within this state may, by complying with Acts 1955, No. 313, §§ 13, 14 [repealed], purchase such commodities through the state purchasing agent under the authority set forth in these statutes.
Acts 1965 (1st Ex. Sess.), No. 52, § 11; A.S.A. 1947, § 17-1611.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-107 - List of eligible bidders

(a)
The county purchasing official shall establish and maintain a list of eligible bidders covering all commodities and shall furnish copies of it to all purchasing officials of the county.
(b)
Any firm which desires to bid and have its name on the list of prospective bidders shall notify the purchasing official in writing of this desire, setting forth the class and description of commodities on which it desires to bid and the firm's qualifications as a responsible bidder.
(c)
Every effort shall be made by the purchasing official to notify all eligible bidders before purchases are made.
Acts 1965 (1st Ex. Sess.), No. 52, § 7; A.S.A. 1947, § 17-1607.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-108 - Bidding procedure

(a)
All bids which require either formal or informal bidding shall be opened in public and read at the time and place specified in the notice.
(b)
The awarding of contracts need not be upon the day of the opening of the bids but may be at a later date to be determined by the purchasing official.
(c)
In order to assure that the bidder will accept and perform a contract under the terms of his or her bid, the purchasing official may require bids to be accompanied by certified check or surety bond furnished by a surety company authorized to do business in this state in such a reasonable amount as the purchasing official shall determine.
Acts 1965 (1st Ex. Sess.), No. 52, § 8; A.S.A. 1947, § 17-1608.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-109 - Descriptions and specifications

(a)
Descriptions and specifications shall be sufficiently restricted or specific so as to exclude cheap or inferior commodities which are not suitable or practicable for the purpose for which they are to be used, but at no time shall they be so specific in detail as to restrict or eliminate competitive bidding of any items of comparable quality and coming within a reasonably close price range.
(b)
Brand names may be used to simplify or indicate the general description of the commodities required, but at no time, except for repair parts or items for use with existing equipment and machines or other health aids requested by a professional employee, shall such names be used to indicate any preference or to prevent bidding on commodities of like quality and coming within reasonably close price range.
Acts 1965 (1st Ex. Sess.), No. 52, § 4; 1975, No. 439, § 4; 1975, No. 617, § 4; A.S.A. 1947, § 17-1604.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-110 - Testing and examination of products

(a)
The purchasing official is authorized to establish and enforce standards for all commodities for which formal bidding is required and to make or cause to be made any test, examination, or analysis necessary therefor. He or she may require samples to be submitted and a certified analysis to accompany bids prior to awarding contracts.
(b)
After the bids have been opened, the lowest responsible bidder may be required to submit his or her product or article to further testing and examination prior to awarding the contract.
Acts 1965 (1st Ex. Sess.), No. 52, § 4; 1975, No. 439, § 4; 1975, No. 617, § 4; A.S.A. 1947, § 17-1604.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-111 - Awarding of contracts

(a)
All contracts shall be awarded to the lowest responsible bidder, taking into consideration all relevant facts, including without limitation quality, time of performance, probability of performance, and location.
(b)
(1)
Any bid may be rejected by the purchasing official.
(2)
(A)
Where bids are rejected, but the proposed purchase is not abandoned, and the circumstances indicate that further solicitation for bids would be to the best interest of the county, new bids may be called for.
(B)
If the low bid is not accepted, a written statement shall be made by the purchasing agent and filed with the county clerk giving reasons for such refusal.
(c)
All bidders shall be given equal consideration under the provisions of this chapter, except that when the bid represents items manufactured or grown in the county or offered for sale by business establishments having their principal place of business in the county with the quality being equal to articles offered by competitors outside the county, then the bidder shall be allowed a differential of not to exceed three percent (3%) of the purchase price in determining the low bid. However, in each instance in which this bid preference is requested, the bidder must so indicate before the date and time fixed for opening the bids and thereafter furnish satisfactory proof if requested.
(d)
In all cases where there are equal or tie bids, preference shall be given to residents or firms located and doing business in the county.
Acts 1965 (1st Ex. Sess.), No. 52, § 5; A.S.A. 1947, § 17-1605.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-112 - Order of approval

(a)
No contract shall be awarded or any purchase made until it has been approved by the county court, and no contract shall be binding on any county until the court shall have issued its order of approval.
(b)
The order of the court shall be properly docketed. All documents and bids pertaining to the solicitation of bids and awarding of contracts under the purchasing procedure of this chapter shall be filed with the county clerk, together with the order of the court, which shall be filed by the clerk.
(c)
No claim filed with the county for payment of any commodity, the purchase of which is regulated by this chapter, shall be paid; or no warrant shall be issued by the county clerk for the payment of it until the order of the court approving it shall have been issued and filed with the clerk.
Acts 1965 (1st Ex. Sess.), No. 52, § 9; A.S.A. 1947, § 17-1609.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-113 - Trade-ins

(a)
In the case of a purchase contract in which trade-ins are being offered on the purchase of commodities, the full purchase price shall govern the classification or purchase procedure to be followed in the solicitation for bids and the awarding of the contract.
(b)
The purchasing official shall determine, with respect to trade-ins, what procedure shall be for the best interest of the county. If he or she so determines, such equipment or machinery may be sold outright under the law as provided.
Acts 1965 (1st Ex. Sess.), No. 52, § 10; A.S.A. 1947, § 17-1610.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-114 - Failure of performance

If any bidder to whom a purchase contract is awarded under the provisions of this chapter shall refuse or fail to perform the contract or to make delivery when required by the contract, or shall deliver commodities which are inferior or do not meet the specifications under the bid, the county may pursue any remedy available at law or in equity, including, without limitation, the voiding of the contract.
Acts 1965 (1st Ex. Sess.), No. 52, § 10; A.S.A. 1947, § 17-1610.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 22 - COUNTY PURCHASING PROCEDURES (§§ 14-22-101 — 14-22-115) › Section 14-22-115 - Legal counsel

The purchasing official, upon approval of the county court, may call upon the prosecuting attorney of the district in which the county lies, or employ counsel for advice and aid in the preparation of necessary contracts and all other legal matters in connection with those purchases.
Acts 1965 (1st Ex. Sess.), No. 52, § 12; A.S.A. 1947, § 17-1612.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 23 - CLAIMS AGAINST COUNTIES (§§ 14-23-101 — 14-23-208) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-23-101 — 14-23-109) › Section 14-23-101 - Presentment to county court - Appeals

(a)
All persons having demands against any county shall present them, duly verified according to law, to the county court of the county for allowance or rejection.
(b)
From the order of the court thereon, appeals may be prosecuted as provided by law. If on any such appeal the judgment of the county court is reversed, the judgment of reversal shall be certified by the court rendering it to the county court, and the court shall thereupon enter the judgment of the superior court as its own.
Acts 1879, No. 16, § 2, p. 13; C. & M. Dig., §§ 2025, 2026; Pope's Dig., §§ 2579, 2580; A.S.A. 1947, § 17-702.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 23 - CLAIMS AGAINST COUNTIES (§§ 14-23-101 — 14-23-208) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-23-101 — 14-23-109) › Section 14-23-102 - Itemized account required

In all cases, the county court shall require an itemized account of any claim presented to it for allowance, certified or sworn to as required by law, and, in addition, the court may require in all cases satisfactory evidence of the correctness of the account.
Acts 1873, No. 114, § 8, p. 277; C. & M. Dig., § 2030; Pope's Dig., § 2584; A.S.A. 1947, § 17-704.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 23 - CLAIMS AGAINST COUNTIES (§§ 14-23-101 — 14-23-208) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-23-101 — 14-23-109) › Section 14-23-103 - Examination of parties and documents

In the investigation of any account, each county court may examine all the parties and witnesses, on oath, touching the matter, or any other matter arising under this act and shall have power to compel the production of all books, accounts, papers, or documents which may be necessary in the investigation of any matter arising under the provisions of this act.
Rev. Stat., ch. 41, § 35; C. & M. Dig., § 2030; Pope's Dig., § 2584; A.S.A. 1947, § 17-705.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 23 - CLAIMS AGAINST COUNTIES (§§ 14-23-101 — 14-23-208) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-23-101 — 14-23-109) › Section 14-23-104 - Court order for payment

No moneys appropriated by the county quorum court from a tax levied or from any other source shall be paid out of the county treasury, except on an order duly made by the county court, while in session, and entered upon the records of its proceedings.
Acts 1873, No. 31, § 11, p. 53; C. & M. Dig., § 2027; Pope's Dig., § 2581; Acts 1977, No. 756, § 1; A.S.A. 1947, § 17-701.