reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 59 - ARKANSAS MUNICIPAL ACCOUNTING LAW (§§ 14-59-101 — 14-59-119) › Section 14-59-106 - Petty cash funds

(a)
Municipalities are permitted to establish petty cash funds, so long as the funds are maintained as set forth in this section.
(b)
(1)
The establishment of such a fund must be approved by the city council.
(2)
(A)
In establishing such a fund, a check is to be drawn upon the general fund of the municipality payable to "petty cash."
(B)
That amount may be maintained in the municipal offices for the handling of small expenditures for items such as postage, light bulbs, delivery fees, etc.
(c)
(1)
A paid-out slip is to be prepared for each item of expenditure from the fund and signed by the person receiving the moneys.
(2)
These paid-out slips shall be maintained with the petty cash. When the fund becomes depleted, the municipality may then draw another check payable to "petty cash" in an amount which equals the total paid-out slips issued. At that time, the paid-out slips shall be removed from the "petty cash fund," and utilized as invoice support for the check replenishing petty cash.
Acts 1973, No. 159, § 6; A.S.A. 1947, § 19-5306.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 59 - ARKANSAS MUNICIPAL ACCOUNTING LAW (§§ 14-59-101 — 14-59-119) › Section 14-59-107 - Fixed asset records

(a)
The governing body shall adopt a policy defining fixed assets. At a minimum, the policy shall set forth the dollar amount and useful life necessary to qualify as a fixed asset.
(b)
(1)
All municipalities shall establish by major category and maintain, as a minimum, a listing of all fixed assets owned by the municipality.
(2)
The listing shall be totaled by category with a total for all categories.
(3)
The categories of fixed assets shall include the major types, such as:
(A)
Land;
(B)
Buildings;
(C)
Motor vehicles, by department;
(D)
Equipment, by department; and
(E)
Other assets.
(c)
The listing shall contain as a minimum:
(1)
Property item number, if used by the municipality;
(2)
Brief description;
(3)
Serial number, if available;
(4)
Date of acquisition; and
(5)
Cost of property.
Acts 1973, No. 159, § 7; A.S.A. 1947, § 19-5307; Acts 2001, No. 1062, § 2; 2011, No. 621, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 59 - ARKANSAS MUNICIPAL ACCOUNTING LAW (§§ 14-59-101 — 14-59-119) › Section 14-59-109 - Prenumbered receipts

(a)
All funds received are to be formally receipted at the time of collection or the earliest opportunity by the use of prenumbered receipts or mechanical receipting devices.
(b)
(1)
In the use of prenumbered receipts, the following minimum standards shall be met:
(A)
If manual receipts are used, receipts are to be prenumbered by the printer and a printer's certificate obtained and retained for audit purposes. The certificate shall state the date printing was done, the numerical sequence of receipts printed, and the name of the printer;
(B)
The prenumbered receipts shall contain the following information for each item receipted:
(i)
Date;
(ii)
Amount of receipt;
(iii)
Name of person or company from whom money was received;
(iv)
Purpose of payment;
(v)
Fund to which receipt is to be credited; and
(vi)
Identification of employee receiving money.
(2)
If manual receipts are used, the original receipt should be given to the party making payment. One (1) duplicate copy of the receipt shall be maintained in numerical order in the receipt book and made available to the auditors during the course of annual audit. Additional copies of the receipt are optional with the municipality and may be used for any purposes they deem fit.
(c)
If an electronic receipting system is used, the system shall be in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.
Acts 1973, No. 159, § 4; A.S.A. 1947, § 19-5304; Acts 2011, No. 621, § 5.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 59 - ARKANSAS MUNICIPAL ACCOUNTING LAW (§§ 14-59-101 — 14-59-119) › Section 14-59-110 - Cash receipts journals

(a)
(1)
Municipalities shall establish a cash receipts journal or an electronic receipts listing that shall indicate:
(A)
The receipt number;
(B)
The date of the receipt;
(C)
The payor;
(D)
The amount of the receipt; and
(E)
Classification or general ledger account.
(2)
The classification of the receipts shall include the major sources of revenue, such as:
(A)
State revenues;
(B)
Property taxes;
(C)
Sales taxes;
(D)
Fines, forfeitures, and costs;
(E)
Franchise fees;
(F)
Transfers in; and
(G)
Other.
(b)
(1)
All items of receipts shall be posted to and properly classified in the cash receipts journal or electronic receipts listing.
(2)
(A)
The journal shall be properly balanced and totaled monthly and on a year-to-date basis.
(B)
The journal shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements.
(3)
The electronic receipts listing shall be posted to the general ledger at least monthly. The general ledger shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements.
Acts 1973, No. 159, § 10; A.S.A. 1947, § 19-5310; Acts 2001, No. 1062, § 3; 2011, No. 621, § 6.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 59 - ARKANSAS MUNICIPAL ACCOUNTING LAW (§§ 14-59-101 — 14-59-119) › Section 14-59-111 - Cash disbursements journals

(a)
(1)
Municipalities shall establish a cash disbursements journal or electronic check register that shall indicate the date, payee, check number or transaction number, amount of each check written or transaction, and classification or general ledger account.
(2)
The classifications of expenditures shall include the major type of expenditures by department, such as:
(A)
Personal services;
(B)
Supplies;
(C)
Other services and charges;
(D)
Capital outlay;
(E)
Debt service; and
(F)
Transfers out.
(b)
(1)
The cash disbursements journal shall be properly balanced and totaled monthly and on a year-to-date basis.
(2)
The cash disbursements journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.
(3)
The electronic check register shall be posted to the general ledger at least monthly. The general ledger shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.
Acts 1973, No. 159, § 11; A.S.A. 1947, § 19-5311; Acts 2001, No. 1062, § 4; 2011, No. 621, § 7.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 59 - ARKANSAS MUNICIPAL ACCOUNTING LAW (§§ 14-59-101 — 14-59-119) › Section 14-59-114 - Maintenance and destruction of accounting records

(a)
Accounting records can basically be divided into the following three (3) groups:
(1)
(A)
SUPPORT DOCUMENTS. Support documents consist primarily of the following items:
(i)
Cancelled checks;
(ii)
Invoices;
(iii)
Bank statements;
(iv)
Receipts;
(v)
Deposit slips;
(vi)
Bank reconciliations;
(vii)
Check book register or listing;
(viii)
Receipts listing;
(ix)
Monthly financial reports;
(x)
Payroll records;
(xi)
Budget documents; and
(xii)
Bids, quotes, and related documentation.
(B)
These records shall be maintained for a period of at least four (4) years and in no event shall be disposed of before being audited for the period in question;
(2)
(A)
SEMIPERMANENT RECORDS. Semipermanent records consist of:
(i)
Fixed assets and equipment detail records;
(ii)
Investment and certificate of deposit records;
(iii)
Journals, ledgers, and subsidiary ledgers; and
(iv)
Annual financial reports.
(B)
(i)
These records shall be maintained for a period of not less than seven (7) years and in no event shall be disposed of before being audited for the period in question.
(ii)
For investment and certificate of deposit records, the seven (7) years of required maintenance begins on the date of maturity; and
(3)
(A)
PERMANENT RECORDS. Permanent records consist of:
(i)
City or town council minutes;
(ii)
Ordinances;
(iii)
Resolutions;
(iv)
Employee retirement documents; and
(v)
Annual financial audits.
(B)
These records shall be maintained permanently.
(b)
When documents are destroyed, the municipality shall document the destruction by the following procedure:
(1)
(A)
An affidavit is to be prepared stating which documents are being destroyed and to which period of time they apply, indicating the method of destruction.
(B)
This affidavit is to be signed by the municipal employee performing the destruction and one (1) council member; and
(2)
(A)
In addition, the approval of the council for destruction of documents shall be obtained, and an appropriate note of the approval indicated in the council minutes along with the destruction affidavit.
(B)
This council approval shall be obtained before the destruction.
Acts 1973, No. 159, § 15; 1979, No. 616, § 2; A.S.A. 1947, § 19-5315; Acts 2011, No. 621, § 8.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 59 - ARKANSAS MUNICIPAL ACCOUNTING LAW (§§ 14-59-101 — 14-59-119) › Section 14-59-115 - Duties of municipal treasurer

(a)
Each municipal treasurer of this state or the designated representative that has been approved by the governing body shall submit a monthly financial report to the council or board of directors.
(b)
(1)
Municipal treasurers shall maintain the accounting records prescribed in this chapter.
(2)
(A)
(i)
If the municipal treasurer does not comply with this chapter or requests that specific duties be assigned to another employee or contracting entity, the governing body of a municipality may assign specific duties outlined in this chapter to another employee, or it may contract for the services to be performed by a private, qualified person or entity.
(ii)
(a)
(1)
Before the governing body of a municipality assigns or contracts with a person or entity for the disbursing of funds, the governing body of a municipality shall establish by ordinance a method that provides for internal accounting controls and documentation for audit and accounting purposes.
(2)
The municipal treasurer shall approve the disbursement of funds before the private, qualified person or entity disburses the funds.
(b)
The governing body of a municipality shall ensure that the person or entity is adequately insured and bonded and conforms to best practices and standards in the industry.
(B)
(i)
The governing body of a municipality may not assign duties relating to the collecting of funds to anyone other than an employee of the municipality.
(ii)
The governing body of a municipality may assign or contract with a private, qualified person or entity for the duties relating to the disbursing of funds for payroll, bonded debt, or construction projects funded with bond proceeds.
Amended by Act 2015, No. 582,§ 1, eff. 7/22/2015.
Acts 1973, No. 159, § 13; A.S.A. 1947, § 19-5313; Acts 2001, No. 1062, § 5; 2011, No. 621, § 9.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 59 - ARKANSAS MUNICIPAL ACCOUNTING LAW (§§ 14-59-101 — 14-59-119) › Section 14-59-116 - Annual publication of financial statement

(a)
(1)
The governing body of each municipality shall publish annually a financial statement of the municipality, including receipts and expenditures for the period and a statement of the indebtedness and financial condition of the municipality. The financial statement shall be published one (1) time in a newspaper published in the municipality.
(2)
This financial statement shall be at least as detailed as the minimum record of accounts as provided in this chapter.
(3)
This financial statement shall be published by April 1 of the following year.
(b)
In municipalities in which no newspaper is published, the financial statement shall be posted in two (2) of the most public places in the municipality.
Acts 1973, No. 159, §§ 18, 19, as added by 1977, No. 308, § 1; A.S.A. 1947, §§ 19-5316, 19-5317; Acts 2011, No. 621, § 10.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 59 - ARKANSAS MUNICIPAL ACCOUNTING LAW (§§ 14-59-101 — 14-59-119) › Section 14-59-118 - Penalty

(a)
Any municipal treasurer who refuses or neglects to maintain the books and records provided in this chapter shall be deemed guilty of malfeasance.
(b)
Upon conviction in circuit court, the treasurer shall be fined in any sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) and shall be removed from office.
Acts 2001, No. 1062, § 7.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 59 - ARKANSAS MUNICIPAL ACCOUNTING LAW (§§ 14-59-101 — 14-59-119) › Section 14-59-119 - Debit card and credit card payments

(a)
A municipality may accept a legal payment and any associated costs through a debit card or credit card in accordance with applicable state and federal law.
(b)
(1)
A municipality may enter into a contract with a credit card or debit card company and pay any fee normally charged by the credit card or debit card company for allowing the municipality to accept the credit card or debit card as payment as authorized under subsection (a) of this section.
(2)
When a payment is made through a credit card or debit card, the municipality shall assess a transaction fee equal to the amount charged to the municipality by the credit card or debit card company.
(3)
A municipality shall not assess a transaction fee for payments made through a credit card or debit card if the governing body of the municipality determines that the transaction fee is included in the amount charged for the service or product for which a credit card or debit card payment is made.
Amended by Act 2019, No. 773,§ 1, eff. 7/24/2019.
Added by Act 2019, No. 195,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 60 - WORKERS' COMPENSATION (§§ 14-60-101 — 14-60-106) › Section 14-60-101 - Requirement generally

(a)
All municipalities shall be required to provide workers' compensation coverage for their officials, employees, and volunteer fire fighters.
(b)
Coverages shall be provided for losses incurred while performing work for the municipality.
(c)
Individuals convicted of a criminal offense and committed to a municipal detention facility or state correctional facility who are required to perform work for the municipality shall not be considered employees of the municipality.
Acts 1985, No. 866, § 1; A.S.A. 1947, § 81-1364; Acts 1993, No. 901, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 60 - WORKERS' COMPENSATION (§§ 14-60-101 — 14-60-106) › Section 14-60-102 - Date of coverage

This chapter shall be effective July 1, 1985. Claims incurred prior to July 1, 1985, shall continue to be the responsibility of the state. Claims incurred on or after July 1, 1985, shall be the responsibility of the municipalities.
Acts 1985, No. 866, § 3; A.S.A. 1947, § 81-1366.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 60 - WORKERS' COMPENSATION (§§ 14-60-101 — 14-60-106) › Section 14-60-103 - Responsibility for providing coverage

(a)
Municipal governing bodies shall be responsible for providing the workers' compensation coverage required by this chapter.
(b)
Each municipal governing body is authorized to require reimbursement of its general fund on a pro rata basis from the budgets of its various municipal departments and agencies for whom the workers' compensation coverage is provided.
(c)
Failure of a municipality to provide the workers' compensation coverage as required in this chapter shall result in loss of the municipality's general revenues turn back from the State of Arkansas for the period for which workers' compensation coverage is not provided.
Acts 1985, No. 866, § 4; A.S.A. 1947, § 81-1367.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 60 - WORKERS' COMPENSATION (§§ 14-60-101 — 14-60-106) › Section 14-60-104 - Coverage through private carrier or self-funding

(a)
Municipalities may provide workers' compensation coverage either through private carriers or through one or more self-funding groups.
(b)
Self-funding groups established for this purpose shall meet the following requirements:
(1)
Any self-funding group established to provide such coverage for municipalities only shall offer coverage to any municipality in the state that applies for coverage;
(2)
Any such group established to provide coverage for both municipalities and counties shall offer coverage to any municipality or county in the state desiring to participate therein;
(3)
Any group established to provide workers' compensation coverage to municipalities or to counties and municipalities shall offer such coverage at rates as established and filed with the Workers' Compensation Commission by the organization establishing the self-funding group. Rates for municipalities participating in any such group shall be revised annually based on the cost experience of the particular municipality, or group of municipalities, or group of municipalities and counties; and
(4)
(A)
(i)
Any self-funding group of participating municipalities or counties which is governed by a board of trustees of elected municipal or county officials shall be subject to the rules of the Workers' Compensation Commission applicable to self-insured groups or providers. However, cities and counties shall not be required to enter into an indemnity agreement binding them jointly and severally.
(ii)
Each board governing a self-funding group shall be permitted to declare dividends or give credits against renewal premiums based on annual loss experience.
(iii)
All self-funded groups shall obtain excess reinsurance from an admitted or approved insurance company doing business in Arkansas.
(B)
However, in lieu of the reinsurance requirements in subdivision (b)(4)(A) of this section, any self-funded group under this section with one million five hundred thousand dollars ($1,500,000) or more in annually collected premiums may provide excess reserves of twenty percent (20%) of annual premiums by any one (1) of the following ways:
(i)
Cash or certificates of deposit in Arkansas banks;
(ii)
Letters of credit from an Arkansas bank; or
(iii)
Purchase of reinsurance from the NLC Mutual Insurance Company or County Reinsurance, Limited, a national reinsurance facility for county governments.
Amended by Act 2019, No. 315,§ 996, eff. 7/24/2019.
Acts 1985, No. 866, § 2; 1985 (1st Ex. Sess.), No. 34, § 1; 1985 (1st Ex. Sess.), No. 43, § 1; A.S.A. 1947, § 81-1365; Acts 1987, No. 206, § 1; 2003, No. 1473, § 70.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 60 - WORKERS' COMPENSATION (§§ 14-60-101 — 14-60-106) › Section 14-60-105 - Municipalities over 70,000

Municipalities with populations over seventy thousand (70,000) citizens are specifically authorized to provide workers' compensation coverage for their officials and employees through either private carriers or by self-funding on either a statewide or an individual basis.
Acts 1986 (2nd Ex. Sess.), No. 22, § 1; A.S.A. 1947, § 81-1368; Acts 1999, No. 1179, § 13.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 60 - WORKERS' COMPENSATION (§§ 14-60-101 — 14-60-106) › Section 14-60-106 - Municipalities over 150,000

Municipalities with populations over one hundred fifty thousand (150,000) citizens or their sewer committees are specifically authorized to provide workers' compensation coverage for their officials and employees through either private carriers or by self-funding on either a statewide or individual basis.
Acts 1997, No. 975, § 14.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-101 - Title

This chapter shall be known as the "City Manager Enabling Act of 1989".
Acts 1989, No. 907, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-102 - Applicability

This chapter shall apply to all cities of the first class that now have, or may hereafter adopt, the management form of government. For purposes of this chapter, the phrase "city affected by this chapter" shall mean a city of the first class that adopts or utilizes the management form of government.
Acts 1989, No. 907, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-103 - Construction

This chapter shall be liberally construed to provide affected cities with the maximum amount of freedom to structure their own municipal government within the basic constraints of the management form of government. Nothing in this chapter, however, should be read to diminish the powers and authority of the city manager in the management form of government.
Acts 1989, No. 907, § 18.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-104 - Ratification of existing procedures

A city affected by this chapter that is organized under the management form of government on July 3, 1989, shall continue to elect members of the board of directors, or mayor, or both, and to compensate them in the manner used at the time of the general election immediately preceding July 3, 1989, unless the city chooses, at a special election called for that purpose, to exercise one (1) of the options provided in this chapter.
Acts 1989, No. 907, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-105 - Change in size of board of directors

A city affected by this chapter may choose, by ordinance, to increase or decrease the number of directors, provided that the board of directors, including the office of mayor, shall always be an uneven number and shall never have less than five (5) members.
Acts 1989, No. 907, § 4.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-106 - Voting order

If the city provides for the direct election of the mayor from an at-large position and if permitted to vote, that position shall vote last in board proceedings.
Acts 1989, No. 907, § 6.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-107 - Methods of selecting directors

A city affected by this chapter may choose one (1) of the options included within this chapter as the method by which to select a board of directors. These options are:
(1)
All members of the board of directors being elected at-large;
(2)
An odd number of directors, including the mayor, with any combination of directors being elected at-large and from wards, whether the position designated as mayor is appointed or directly elected;
(3)
An odd number of directors, including the mayor, with any combination of directors being elected from wards and from larger designated districts that overlap wards, whether the position designated as mayor is appointed or directly elected;
(4)
All members of the board of directors but one (1) being elected from wards, with one (1) member elected at-large who shall be the mayor; or
(5)
All members of the board of directors being elected from wards.
Amended by Act 2019, No. 978,§ 2, eff. 7/24/2019.
Acts 1989, No. 907, § 5; 1989 (3rd Ex. Sess.), No. 58, § 1; 1993, No. 1294, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-108 - Designation of positions

A city affected by this chapter shall provide for election of the city's directors on the ballot as follows:
(1)
If a city chooses to select all members of its board of directors at-large, or chooses to select all of its members by ward, each position shall be numbered sequentially and candidates shall file for a numbered position, e.g., Director Position 1, Director Position 2, etc.;
(2)
If a city chooses to select some of its members of the board of directors by ward, each ward position shall be numbered sequentially beginning with the number one (1) and candidates shall file for the numbered position, e.g., in a city with four (4) ward positions Director Ward 1, Director Ward 2, etc.;
(3)
If a city chooses to select some members of the board of directors at-large, each at-large position for director shall be numbered sequentially beginning with the first number after the last designated ward position, and candidates shall file for the numbered position, e.g., Director Position 5, Director Position 6, etc.;
(4)
If a city chooses to select some members of the board of directors from larger designated districts that overlap wards, each district position for director shall be numbered sequentially, beginning with the number one (1) and candidates shall file for the number position, e.g., in a city with four (4) district positions Director District 1, Director District 2, etc.; and
(5)
Notwithstanding the foregoing, if the city provides for the direct election of the mayor from an at-large position, candidates for the position of mayor shall file for the position entitled "Mayor".
Amended by Act 2019, No. 978,§ 3, eff. 7/24/2019.
Acts 1989, No. 907, § 6.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-109 - Determination of ward and district positions

Ward positions and positions for larger designated districts that overlap wards shall be determined as follows:
(1)
If a city affected by this chapter chooses to select some of its members by ward, the governing body shall divide the territory of the city into the number of wards having substantially equal population, according to the most recently published federal decennial census of population in the city, equal to the number of members of the governing body to be elected from wards;
(2)
If a city affected by this chapter chooses to select some of its members by larger designated districts that overlap wards, the governing body shall divide the territory of the city into the number of districts having substantially equal population, according to the most recent federal decennial census, equal to the number of members of the governing body to be elected from districts;
(3)
The governing body shall complete its apportionment of the respective districts or wards from which members of the governing body of the cities shall be elected and shall file it with the county clerk of the county and with the city clerk of the applicable city;
(4)
The districts or wards so established, unless changed or modified by order of a court of competent jurisdiction or by ordinance approved by a two-thirds vote of the governing body of the city under §
14-61-107
, shall be the districts or wards of the city from which each of the respective members of the governing body of the city are to be elected;
(5)
Following each federal decennial census of population and following any special federal census of population within a particular city, if there has been a substantial change in the population of the districts and wards from the preceding federal census, the governing body shall reapportion the districts and wards in each city in the manner and procedure as provided in this section from which the members of the governing body are to be elected; and
(6)
(A)
Notwithstanding the provisions of any other act, candidates for ward positions shall be residents of the ward they wish to represent, and candidates for district positions shall be residents of the district they wish to represent.
(B)
Unless the electors choose otherwise, only those qualified electors residing in a ward may vote on a candidate from that ward.
(C)
Unless the electors choose otherwise, all qualified electors of the city may vote on candidates for each larger designated district that overlaps a ward.
Amended by Act 2019, No. 978,§ 4, eff. 7/24/2019.
Amended by Act 2013, No. 314,§ 1, eff. 8/16/2013.
Acts 1989, No. 907, § 7.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-110 - Compensation of directors

Neither a director nor the mayor of the city shall receive any compensation for his services unless authorized by the voters of the city at a special or general election. Following such authorization, the board of directors, by ordinance, shall set such compensation pursuant to the provisions of Arkansas Constitution Amendment 56, as may be amended, provided that no ordinance setting compensation shall contain an emergency clause.
Acts 1989, No. 907, § 8.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-111 - Selection of mayor

(a)
Unless a majority of the qualified electors of the city voting on the issue choose otherwise, the mayor will be selected by a majority vote of the board of directors from among its members.
(b)
(1)
(A)
If a majority of the qualified electors of the city voting on the issue vote to do so, the mayor shall be directly elected by the qualified electors of the city.
(B)
Any person so elected shall serve as mayor for a term of four (4) years.
(2)
(A)
At a special or general election on the question of whether to directly elect the mayor, a majority of the qualified electors voting on the issue may also vote to require that a successful candidate for mayor receive a minimum percentage, less than fifty percent (50%), of the total votes cast for the position of mayor in order to be elected mayor without a runoff.
(B)
The minimum percentage necessary for election without a runoff shall be determined by ordinance approved by a two-thirds vote of the governing body or referred to the electors for their approval.
(3)
(A)
If it is required that a candidate receive a minimum percentage, less than fifty percent (50%), of the total votes cast for mayor in order to be elected mayor without a runoff, and if no candidate for the position of mayor receives at least the required percentage of the votes cast, then the two (2) candidates receiving the highest number of votes shall be the nominees for the position of mayor and shall be certified to a special runoff election which shall be held four (4) weeks from the day on which the general election is held.
(B)
The special runoff election shall be conducted, and the election results shall be canvassed and certified in the manner prescribed by law for municipal runoff elections.
(c)
The question of whether to directly elect the mayor may be voted on at a general or special election held:
(1)
At the time the city seeks to organize or reorganize under this chapter;
(2)
As the result of a properly presented petition filed pursuant to §
14-61-113
; or
(3)
As the result of the referral of an ordinance by the board of directors calling for a reorganization under this chapter.
(d)
If an election to provide for the direct election of the mayor is unsuccessful, the issue shall not be submitted again for at least two (2) years after the date of the unsuccessful election.
Amended by Act 2019, No. 978,§ 5, eff. 7/24/2019.
Amended by Act 2019, No. 642,§ 1, eff. 7/24/2019.
Acts 1989, No. 907, § 9; 1993, No. 1294, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-112 - Selection of directors and mayor

(a)
Unless special provisions for the position of mayor are implemented pursuant to §
14-61-111
, the candidate for mayor, who in any special or general election shall receive a majority of the votes cast in favor of another candidate for the position, shall be deemed to be elected.
(b)
If special provisions for the election of the mayor are implemented pursuant to §
14-61-111
, then those special provisions will control the election of the mayor, unless those special provisions are amended by ordinance approved by a two-thirds vote of the governing body of the city.
(c)
(1)
The candidate for a designated position on the board of directors of a city affected by this chapter who in a special or general election receives votes greater in number than those cast in favor of another candidate for the position and who receives at least forty percent (40%) of the votes cast, shall be deemed elected.
(2)
Subdivision (c)(1) of this section may be amended by ordinance approved by a two-thirds vote of the governing body of the city or by the approval of a majority of the qualified electors of the municipality by petition.
Amended by Act 2019, No. 978,§ 6, eff. 7/24/2019.
Acts 1989, No. 907, § 10; 1993, No. 1294, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-116 - Reorganization election by city with management form of government

(a)
A city affected by this chapter that is already organized under the management form of government shall hold a special election on petitions calling for a reorganization under this chapter in accordance with the provisions of §
14-61-114
provided that no special election shall be held on the option already being utilized by the city.
(b)
A city affected by this chapter that has held a special election on petitions calling for a reorganization under this chapter may, by ordinance approved by a two-thirds vote of the municipal board of directors:
(1)
Choose a different method by which to select a municipal board of directors under §
14-61-107
; and
(2)
Determine the minimum percentage a special candidate for mayor shall receive in order to be elected without a runoff under §
14-61-111
.
Amended by Act 2019, No. 978,§ 8, eff. 7/24/2019.
Acts 1989, No. 907, § 14.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-118 - [Repealed]

Repealed by Act 2015, No. 222,§ 1, eff. 7/22/2015.
Acts 1989, No. 907, § 16.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 61 - CITY MANAGER ENABLING ACT OF 1989 (§§ 14-61-101 — 14-61-120) › Section 14-61-120 - Limited voting - Cumulative voting

(a)
A majority of the qualified electors voting on the issue may vote to permit limited voting or cumulative voting for directors, other than the mayor, elected at large.
(b)
Under a limited voting system, voters are restricted to casting only one (1) vote for any single candidate, but are not given as many votes as there are at-large seats to fill.
(c)
Cumulative voting shall be construed as allowing every voter to cast as many votes as there are positions to be filled of the same category, without restricting the voter to casting only one (1) vote for any particular candidate. This system permits voters to aggregate or cumulate their votes. For example, in a three-seat, three-vote election, a voter may provide three (3) candidates with one (1) vote each, or the voter may cast two (2) votes for one (1) candidate and one (1) vote for a second candidate, or the voter may cast all three (3) votes for a single candidate.
Acts 1993, No. 1294, § 7.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 62 - REVOCATION OF CHARTER OF A MUNICIPAL CORPORATION (§§ 14-62-101 — 14-62-115) › Section 14-62-101 - Authority generally

The charter of a municipal corporation may be revoked, its offices abolished, and the territory and inhabitants returned to the county in which the municipal corporation is located in the manner provided in this chapter, subject to the authority of the receiver appointed under §
14-62-104
and to the interests of creditors.
Added by Act 2017, No. 712,§ 3, eff. 8/1/2017.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 62 - REVOCATION OF CHARTER OF A MUNICIPAL CORPORATION (§§ 14-62-101 — 14-62-115) › Section 14-62-102 - Revocation due to noncompliance

(a)
(1)
If the Legislative Joint Auditing Committee concludes the process under §
14-59-117
on a municipal corporation, and in the immediately subsequent three-year period the Legislative Joint Auditing Committee concludes the process a second time, the Legislative Joint Auditing Committee may notify the Attorney General and the Governor of its actions.
(2)
The Attorney General shall file pleadings in the circuit court of the Sixth Judicial District to revoke the charter of the municipal corporation based on the notification under subdivision (a)(1) of this section.
(b)
Upon a finding that the conditions under subsection (a) of this section have been met, the circuit court of the Sixth Judicial District shall revoke the charter of a municipal corporation under this section, and the clerk of the circuit court shall certify a transcript of the order under the official seal of the clerk and forward a copy of the transcript to the:
(1)
Secretary of State;
(2)
Arkansas Geographic Information Systems Office;
(3)
Governor; and
(4)
County judge of the county in which the municipal corporation is located.
Added by Act 2017, No. 712,§ 3, eff. 8/1/2017.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 62 - REVOCATION OF CHARTER OF A MUNICIPAL CORPORATION (§§ 14-62-101 — 14-62-115) › Section 14-62-103 - Surrender and repeal of charter

(a)
(1)
When the circuit court of the Sixth Judicial District issues an order revoking the charter of a municipal corporation under §
14-62-102
, the order is effective upon the qualification and appointment of the receiver.
(2)
Once an order becomes effective under subdivision (a)(1) of this section:
(A)
The charter of the municipal corporation is surrendered and repealed;
(B)
The population and territory governed under the charter are returned back to the county in which the municipal corporation is located, subject to the authority of the receiver appointed under §
14-62-104
and to the interests of creditors;
(C)
The offices held under the charter are abolished;
(D)
The power of taxation vested in or exercised by the municipal corporation is withdrawn, unless otherwise specified under this chapter;
(E)
(i)
Title to all property, whether real, personal, mixed, tangible, or intangible, of the municipal corporation is transferred to the receiver appointed under §
14-62-104
, unless otherwise specified under this chapter.
(ii)
(a)
The receiver shall take immediate possession of and control over the property.
(b)
The receiver shall execute any necessary documentation transferring his or her interest in the property to the county if the property is no longer needed for the purposes under this chapter;
(F)
All ordinances, regulations, codes, or other laws promulgated by the municipal corporation and its agencies are repealed and are void; and
(G)
All licenses, permits, and similar documents issued by the municipal corporation are void.
(b)
Until a final order of dissolution is entered under §
14-62-114
, the receiver appointed under §
14-62-104
shall continue to collect the share of:
(1)
General revenue turnback funds, as defined in the Revenue Stabilization Law, §
19-5-101
et seq.;
(2)
County and state taxes that were being paid to the municipal corporation; and
(3)
Any other funds, revenues, or fees as otherwise provided under this chapter.
Amended by Act 2021, No. 938,§ 1, eff. 7/28/2021.
Added by Act 2017, No. 712,§ 3, eff. 8/1/2017.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 62 - REVOCATION OF CHARTER OF A MUNICIPAL CORPORATION (§§ 14-62-101 — 14-62-115) › Section 14-62-105 - Reports and collections by receiver

(a)
Every six (6) months, a receiver for an extinct municipal corporation appointed under §
14-62-104
shall make to the circuit court of the Sixth Judicial District a clear and complete statement reflecting all moneys collected, all taxes collected and settled, and all taxes that remain to be collected and settled.
(b)
(1)
The Department of Finance and Administration shall continue to administer and to collect as provided by law all sales and use taxes of the extinct municipal corporation.
(2)
The department shall remit collection of the taxes under subdivision (b)(1) of this section to the receiver appointed under §
14-62-104
.
(c)
(1)
(A)
At least one (1) time per month, the receiver shall pay into the State Treasury the whole sum collected or received from taxes.
(B)
The receiver shall distinguish the respective sources from which the moneys paid in are derived, reflecting what is collected from taxes for general purposes and what is collected for special purposes, and designating the general or special purpose, so that the moneys may be kept separate in the State Treasury.
(2)
(A)
At least one (1) time per month, the receiver shall pay into a bank approved under §
19-8-105
the whole sum collected and received from any nontax revenue sources.
(B)
The receiver shall distinguish the respective sources from which the moneys paid in are derived, so that the moneys may be kept separate in the bank under subdivision (c)(2)(A) of this section.
Added by Act 2017, No. 712,§ 3, eff. 8/1/2017.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 62 - REVOCATION OF CHARTER OF A MUNICIPAL CORPORATION (§§ 14-62-101 — 14-62-115) › Section 14-62-106 - Compensation of receiver

(a)
A receiver appointed under §
14-62-104
shall receive such compensation for his or her services as shall be fixed by the circuit court of the Sixth Judicial District.
(b)
As the circuit court may allow, a receiver shall have credit for all taxes, expenses, attorney's fees, and other necessary disbursements in the execution of the receiver's duties, to be paid out of the funds collected by the receiver.
(c)
If insufficient funds have been collected under this chapter to compensate the receiver, the circuit court may request the Governor to transfer adequate funds to compensate the receiver from the available funds.
Added by Act 2017, No. 712,§ 3, eff. 8/1/2017.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 62 - REVOCATION OF CHARTER OF A MUNICIPAL CORPORATION (§§ 14-62-101 — 14-62-115) › Section 14-62-107 - Audit of receiver

A receiver appointed under §
14-62-104
is subject to audit by Arkansas Legislative Audit:
(1)
At the request of the:
(A)
Circuit court of the Sixth Judicial District; or
(B)
County judge of the county in which the extinct municipal corporation was situated; or
(2)
At the discretion of the Legislative Auditor.
Added by Act 2017, No. 712,§ 3, eff. 8/1/2017.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 3 - MUNICIPAL GOVERNMENT (§§ 14-37-101 — 14-62-115) › Chapter 62 - REVOCATION OF CHARTER OF A MUNICIPAL CORPORATION (§§ 14-62-101 — 14-62-115) › Section 14-62-108 - Proceedings to collect revenue due

(a)
(1)
For the purpose of collecting the revenue under this chapter, a receiver appointed under §
14-62-104
may file proceedings in the name of the receiver on behalf of all creditors and against taxpayers who owed taxes to the extinct municipal corporation, in cooperation with the Department of Finance and Administration under §
14-62-111
.
(2)
The proceedings shall be filed in the circuit court of the Sixth Judicial District.
(b)
All pending lawsuits involving the extinct municipal corporation in connection with the collection of taxes or the payment of indebtedness are revived in the name of the receiver and consolidated with the proceedings provided for in this section, in cooperation with the Department of Finance and Administration under §
14-62-111
.
(c)
(1)
(A)
The circuit court may settle and adjust all equities, priorities, and liens and give all appropriate relief.
(B)
The circuit court may enforce all liens upon property for the payment of the taxes and order and make all sales of property necessary to the collection of the taxes.
(C)
The taxes embraced by this section, and which this section provides for, are all taxes imposed by the extinct municipal corporation before the revocation under this chapter and shall continue to be fully collected after the revocation under this chapter up to the time of the full accord and satisfaction of the indebtedness for which the taxes were levied, and no other taxes.
(2)
The circuit court shall include in the proceedings only those taxpayers of the extinct municipal corporation so that no other citizens of the county shall be responsible for the payment of taxes owed to or the debts of the extinct municipal corporation, except as otherwise provided under this chapter or for other pledged or dedicated sales and use taxes of the extinct municipal corporation.
(3)
The circuit court or receiver shall not raise any rate of taxation in effect as of the date of the entry of an order revoking the charter of a municipal corporation under §
14-62-102
.
Added by Act 2017, No. 712,§ 3, eff. 8/1/2017.