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 23 - CLAIMS AGAINST COUNTIES (§§ 14-23-101 — 14-23-208) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-23-101 — 14-23-109) › Section 14-23-105 - Supporting documentation

(a)
(1)
(A)
Before any account, claim, demand, or fee bill shall be allowed by any county court, the court shall require the person, or his or her legal representative, claiming it to be due, to attach to the county claim for payment an itemized listing or numbered invoice which may be designated as supporting documentation.
(B)
The itemized listing or numbered invoice shall be made a part of the county claim for payment and shall be approved for payment by the appropriate county elected official, or his or her designated representative, prior to the claim's being filed and docketed with the county clerk.
(2)
(A)
The allowed claim, demand, or fee bill, together with the itemized listing or numbered invoice for payment, shall be filed with the county clerk and kept in his or her office for the term of three (3) years, and these documents shall be subject to the inspection of any member of the grand jury of the county at each term of the grand jury or by the prosecuting attorney of the circuit court.
(B)
Any claim which is a matter of record or any claim in the circuit court when it is duly certified down to the county court by the clerk of the circuit court shall be sufficient justification for the claim for the payment to be allowed.
(b)
The county clerk shall preserve all claims and supporting documents for a period of seven (7) years after they have been audited by the Division of Legislative Audit and the audit report in regard thereto has been accepted and filed by the Legislative Joint Auditing Committee, at which time he or she may obtain a county court order to destroy them by shredding or other appropriate means.
Acts 1873, No. 31, § 12, p. 57; 1875 (Adj. Sess.), No. 44, § 2, p. 51; 1881, No. 65, § 1, p. 130; C. & M. Dig., § 2029; Pope's Dig., § 2583; Acts 1957, No. 162, § 1; 1977, No. 756, § 2; 1983, No. 727, § 1; A.S.A. 1947, § 17-703.
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 14-23-106 - Allowance of more than amount due unlawful

(a)
(1)
It is unlawful for any county court to allow any greater sums for any account, claim, demand, or fee bill against the county than the amount actually due, estimating one dollar ($1.00) in county warrants as at par with one dollar ($1.00) in lawful money of the United States, dollar for dollar, according to the legal or ordinary and customary compensation for services rendered, materials furnished, and salaries or fees of officers, when they are paid in such lawful money.
(2)
A county court shall not direct the issue of any warrants, nor, if directed in violation of this act, shall any clerk issue any such warrant upon such accounts, claims, demands, or fee bills for more than the actual amount so allowed, which is one dollar ($1.00) in lawful money of the United States for one dollar ($1.00) in county warrants, and no more.
(b)
A county court, judge of the county court, or clerk of the court who willfully violates this act or neglects or refuses to perform any duty imposed in this act is guilty of a violation and upon conviction shall be subject to a fine of not less than ten dollars ($10.00) nor more than one thousand dollars ($1,000) and shall be removed from office.
Amended by Act 2023, No. 203,§ 2, eff. 8/1/2023.
Acts 1873, No. 31, §§ 11, 26, p. 57; 1875 (Adj. Sess.), No. 44, § 1, p. 51; C. & M. Dig., §§ 2028, 2815; Pope's Dig., §§ 2582, 3533; A.S.A. 1947, §§ 17-706, 17-707.
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 14-23-107 - Enforcing provisions against allowances in excess of revenues

(a)
(1)
It shall be the express duty of the prosecuting attorney in each respective judicial district in this state to enforce, without requiring affidavits of information, the terms and conditions of Arkansas Constitution, Amendment 10, wherein it is provided, among other things, that no county judge, county clerk, or other county officer shall sign or issue any scrip or warrant, or make any allowance for any purpose whatsoever, or authorize the issuance of any contracts or other scrip or other evidence of indebtedness in excess of the revenue received from all sources.
(2)
Included within the terms and conditions of Arkansas Constitution, Amendment 10, are county turnback funds of every kind and character for any current fiscal year.
(b)
(1)
If any prosecuting attorney or deputy prosecuting attorney in any judicial district of this state fails to enforce the provisions of Arkansas Constitution, Amendment 10, and the application of its terms and conditions to all turnback funds flowing to any county of the state, he or she shall be liable to impeachment in office.
(2)
In order that the prosecuting attorney and deputy prosecuting attorney can carry out their duties as prescribed in this section, the county treasurer of each county shall provide upon request to the prosecuting attorney or deputy prosecuting attorney of the judicial district in which the county is located a copy of the financial report which the county treasurer is required by §
14-20-105
to file with the quorum court of the county.
Acts 1937, No. 193, §§ 1, 2; Pope's Dig., §§ 2558, 2559; Acts 1939, No. 299, §§ 2-4; A.S.A. 1947, §§ 17-711, 17-712, 17-712n; Acts 1987, No. 724, § 2; 1995, No. 232, § 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 23 - CLAIMS AGAINST COUNTIES (§§ 14-23-101 — 14-23-208) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-23-101 — 14-23-109) › Section 14-23-108 - Unauthorized or constructive fees prohibited

(a)
The county courts are prohibited from auditing an officer and from allowing to any officer any fee or allowance not specifically allowed the officer by law, and in no case shall constructive fees be allowed to or paid officers by any county.
(b)
Any person violating this section or §
14-23-102
, or corruptly charging or receiving from any county a greater sum than that allowed by law, is guilty of a violation and upon conviction shall be punished by a fine not to exceed five hundred dollars ($500), with the conviction working a forfeiture of the office.
Amended by Act 2023, No. 203,§ 3, eff. 8/1/2023.
Acts 1873, No. 114, §§ 1, 9, p. 277; C. & M. Dig., §§ 2034, 2811; Pope's Dig., §§ 2585, 3529; A.S.A. 1947, §§ 17-708, 17-709.
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 14-23-109 - Time limit on payment of allowed claims

(a)
(1)
Whenever any claim of any person for services rendered any county in this state or material furnished shall have been adjusted and allowed by the county court and ordered paid, it shall be the duty of the person for whom the allowance shall have been made to call on the county clerk of the county in which the allowance is made within three (3) years from the date of the allowance and procure a warrant on the treasurer of the county in which the allowance shall have been made.
(2)
All allowances shall be barred if not demanded within three (3) years from the date of their allowance.
(3)
All warrants issued by any county clerk and remaining unclaimed in his or her possession shall be cancelled by the county court whenever the allowances on which they are based shall be barred under this section.
(b)
At the expiration of three (3) years from the date of the allowances, if the claimant has not demanded his or her warrant from the clerk, it shall be the duty of the clerk to enter a marginal note on the county court record to the effect that the claim is barred by limitation, and it shall be unlawful for any clerk to issue any warrant based upon the claim thereafter, and the claimants shall not thereafter be allowed anything for that particular service or material furnished, by revival or otherwise.
Acts 1895, No. 135, §§ 1, 2, p. 198; C. & M. Dig., §§ 2003, 2004; Pope's Dig., §§ 2549, 2550; A.S.A. 1947, §§ 17-713, 17-714.
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 2 - PRESENTMENT TO COUNTY COURT (§§ 14-23-201 — 14-23-208) › Section 14-23-201 - Applicability

The provisions of this subchapter shall not be applicable to any county in this state having a county comptroller established pursuant to legislative act.
Acts 1961, No. 139, § 6; A.S.A. 1947, § 17-720.
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 2 - PRESENTMENT TO COUNTY COURT (§§ 14-23-201 — 14-23-208) › Section 14-23-202 - Penalty

Any person violating this subchapter is guilty of a Class A misdemeanor. In addition, any county official violating this subchapter is guilty of malfeasance in office and upon conviction shall be removed from office.
Amended by Act 2023, No. 203,§ 4, eff. 8/1/2023.
Acts 1961, No. 139, § 8; A.S.A. 1947, § 17-722.
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 2 - PRESENTMENT TO COUNTY COURT (§§ 14-23-201 — 14-23-208) › Section 14-23-203 - Claims filed with county clerk

(a)
Any person, firm, partnership, corporation, or association having a claim against any county of this state for commodities, services, labor, goods and supplies, except sundry supplies used in the administration of the county offices, and materials, equipment, machinery, or any other item of tangible personal property payable from any county fund shall present a claim for payment to the county clerk of the county in the manner and form as is required by law.
(b)
The clerk shall keep and maintain journals in which the claims and transfers shall be recorded, as provided in §
14-23-204
, to include a county court claims journal for each fund in which all claims payable from the appropriate fund shall be recorded.
Acts 1961, No. 139, § 1; A.S.A. 1947, § 17-715; Acts 2011, No. 614, § 6.
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 2 - PRESENTMENT TO COUNTY COURT (§§ 14-23-201 — 14-23-208) › Section 14-23-204 - Information recorded on dockets

The journals required under §
14-23-203
shall include the following information with respect to each claim filed:
(1)
The claim number, to be listed consecutively;
(2)
The date the claim is filed;
(3)
The name and address of the person or firm presenting the claim;
(4)
The amount of the claim;
(5)
The date presented to the county court;
(6)
The action of the county court regarding the claim and the date thereof; and
(7)
The warrant or check number, and the date of issuance thereof, for payment of the claim, if any.
Acts 1961, No. 139, § 2; A.S.A. 1947, § 17-716; Acts 2011, No. 614, § 6.
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 2 - PRESENTMENT TO COUNTY COURT (§§ 14-23-201 — 14-23-208) › Section 14-23-205 - Recording in proper journal

(a)
(1)
Upon receipt of any claim against the county, the county clerk shall examine the claim and determine the appropriate fund from which it would be payable and if the claim is supported by an appropriation.
(2)
The clerk shall record the claim in the appropriate journal as provided under §
14-23-203
.
(b)
All claims shall be recorded on the date of receipt, and at the time of recording them the clerk shall stamp or write on the statement or bill representing the claim the date of receipt and the number of the claim.
Acts 1961, No. 139, § 3; A.S.A. 1947, § 17-717; Acts 2011, No. 614, § 6.
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 2 - PRESENTMENT TO COUNTY COURT (§§ 14-23-201 — 14-23-208) › Section 14-23-206 - Approval or disapproval by county court

(a)
(1)
The county clerk shall not present a claim later than fifteen (15) days, holidays excepted, from the date on which the claim is received and recorded. Within thirty (30) days from the date on which the claim is presented to the court, the court shall enter an order approving or disapproving the claim.
(2)
The action of the court and the date thereof shall be entered in the appropriate journal in which the claim is recorded.
(b)
The court shall consider each claim covered by this subchapter in the order in which it appears in the journal being considered. The county court shall not proceed to consider any claim bearing a subsequent number in the journal until an order of approval or disapproval of all preceding numbered claims has been entered.
(c)
Any person aggrieved by the order of the court concerning any claim may appeal from the order in the manner provided by law for appeals from orders of the county court.
Acts 1961, No. 139, § 4; A.S.A. 1947, § 17-718; Acts 2011, No. 614, § 6.
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 2 - PRESENTMENT TO COUNTY COURT (§§ 14-23-201 — 14-23-208) › Section 14-23-207 - Payment of claims generally

(a)
All warrants or checks issued by the county clerk of any county in this state on order of the county court for the payment of any claim in any journal provided under §
14-23-203
shall be issued in the order in which the claim appears in the appropriate journal.
(b)
The clerk shall be liable on his or her official bond for any loss suffered by any person due to any violation of the provisions of this subchapter by the clerk.
Acts 1961, No. 139, § 5; A.S.A. 1947, § 17-719; Acts 2011, No. 614, § 6.
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 2 - PRESENTMENT TO COUNTY COURT (§§ 14-23-201 — 14-23-208) › Section 14-23-208 - Payment of rent on equipment and machinery

(a)
It shall be unlawful for the county court to approve any claim for the payment of rent on equipment and machinery used by the county, and it shall be unlawful for the county clerk to issue any warrant for the payment of any such claim which may have been allowed by the court, unless a written contract providing for the payment of the rent shall have been first approved by order of the court. This copy shall be delivered by the county judge to the clerk, who shall record it in the minutes of the court in the office of the clerk, to be kept with the appropriate docket provided for by §
14-23-203
.
(b)
The provisions of this section shall apply to all rentals of equipment and machinery by the county whether they shall be for temporary use only, or whether they shall be in the form of a rental-purchase or lease-purchase agreement or contract whereby the county rents or leases such equipment or machinery and under the terms of which agreement the county has the option to buy the equipment or machinery and to apply the rental payments on the purchase price.
Acts 1961, No. 139, § 7; A.S.A. 1947, § 17-721.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-101 - Issuance of warrant - Payment

(a)
Whenever any allowance has been approved by any county court, in accordance with §§
14-23-104
and
14-23-105
, when requested by the person in whose favor allowance has been approved or any person authorized to receive it, the county clerk shall issue a warrant or check on the treasurer of the county for the amount of the allowance. The treasurer shall pay it out of cash available in the fund on which the warrant or check is drawn.
(b)
(1)
If money is not available in the fund on which the warrant or check is drawn, the treasurer, in accordance with §
14-15-805
, shall refuse payment of the warrant or check until such time as the funds are available.
(2)
In counties using the "batch-redeem" warrant system, the county clerk shall ascertain from the county treasurer's records that cash is available in the fund on which the warrant or check is to be drawn before the warrant or check is issued.
Acts 1873, No. 31, § 13, p. 53; A.S.A. 1947, § 17-801; Acts 1995, No. 232, § 6; 2011, No. 614, § 7.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-103 - Signing - Numbering

County warrants shall be signed by the clerk of the county court and shall be numbered progressively throughout the year, commencing on January 1 in each year.
Rev. Stat., ch. 41, § 29; C. & M. Dig., § 2000; Pope's Dig., § 2546; A.S.A. 1947, § 17-803.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-104 - Clerk's register of warrants

(a)
Each clerk of the county court shall keep a register of all warrants issued, in which he or she shall set forth the numbers, date, name of person in whose favor drawn, on what account, and the amount thereof.
(b)
The register may be in the following form:
NO.
DATE
IN WHOSE FAVOR DRAWN
ON WHAT ACCOUNT
AMOUNT
Dols. / Cts.
Rev. Stat., ch. 41, § 30; C. & M. Dig., § 2001; Pope's Dig., § 2547; A.S.A. 1947, § 17-804.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-105 - Cancellation of scrip

It shall be the duty of the county court of each county, on application of any person holding scrip against the county, to cancel the scrip and cause warrants to be issued therefor in accordance with the provisions of this subchapter.
Rev. Stat., ch. 41, § 40; C. & M. Dig., § 2006; Pope's Dig., § 2552; A.S.A. 1947, § 17-806.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-106 - Loss of certificates

When any person shall produce proof, to the satisfaction of the county court, that he or she has lost any one (1) or more county certificates or scrip of any certain amount owned by him or her and that it has not been paid over on settlement with the county treasury, it shall be the duty of the county court to order other certificates to be issued to the owner.
Acts 1836, § 2, p. 94; C. & M. Dig., § 2005; Pope's Dig., § 2551; A.S.A. 1947, § 17-807.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-107 - Fraudulent or wrongfully issued warrants

(a)
If, upon adjudication of any warrant by the county court, the warrant shall be found to have been fraudulently or wrongfully issued, without due authority from the court, the court shall endorse that fact thereon and cause it to be deposited, without renewal, in the office of the clerk of the court.
(b)
Any clerk who shall fraudulently or wrongfully, without authority of law, issue any such warrant shall be deemed guilty of a felony and, upon conviction, shall be imprisoned in the penitentiary for not less than one (1) year and not more than three (3) years.
Acts 1846, § 4, p. 62; 1875, No. 57, §§ 1, 2, p. 147; C. & M. Dig., § 2009; Pope's Dig., § 2555; A.S.A. 1947, § 17-808.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-108 - Order of payment

All county scrip, and every warrant issued in cancellation of any county scrip in any county of this state, according to the provisions of §
14-24-105
, shall be redeemed and paid by the county treasurer in the order of their number and date. No scrip or warrants shall be thus discharged in preference to any of older dates, or until all of a prior date are paid, if the county treasurer upon whom the scrip and warrants are drawn shall not be able to meet all demands against him or her.
Acts 1846, § 2, p. 62; C. & M. Dig., § 2007; Pope's Dig., § 2553; A.S.A. 1947, § 17-809.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-109 - Receipt for public payments

All county scrip and warrants drawn on the county treasury in any county in this state shall be received, irrespective of their number and date, in payment of all taxes, duties, fines, penalties, and forfeitures accruing to the county.
Acts 1846, § 3, p. 62; C. & M. Dig., § 2008; Pope's Dig., § 2554; A.S.A. 1947, § 17-810.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-112 - Record of redeemed warrants

It shall be the duty of the county clerk of each county in the State of Arkansas to enter in a book, to be provided by him or her for that purpose, the amount, number, and date of all redeemed scrip or warrants that may have been cancelled, so as to show at all times the full amount of the indebtedness of the county.
Acts 1853, § 1, p. 81; C. & M. Dig., § 2010; Pope's Dig., § 2556; A.S.A. 1947, § 17-814.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-114 - Calling in outstanding scrip

Whenever the county court of any county in this state may deem it expedient to call in the outstanding scrip of the county in order to redeem, cancel, reissue, or classify the scrip under existing laws, or for any other lawful purpose, it shall be the duty of the court to make an order for that purpose, fixing the time for the presentation of the scrip, which shall be at least three (3) months from the date of the order.
Acts 1857, § 1, p. 50; C. & M. Dig., § 1994; Pope's Dig., § 2540; A.S.A. 1947, § 17-816.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-115 - Notice of redemption, etc

It shall be the duty of the clerk of the county court to furnish the sheriff of the county with a true copy of the order of the court within ten (10) days after the adjournment of the court. Then it shall be the duty of the sheriff to notify the holders of the county scrip to present the scrip to the court, at the time and place fixed, for redemption, cancellation, reissuance, or classification of it, or for any other purpose whatever specified in the order of the court, by putting up at the courthouse door and at the election precincts in each township of the county, at least thirty (30) days before the time appointed by the order of the court for the presentation of the scrip, a true copy of the order of the court in the premises, and by publishing it in newspapers printed and published in the State of Arkansas for two (2) weeks in succession, the last insertion to be at least thirty (30) days before the time fixed by the court for the presentation of the scrip.
Acts 1857, § 2, p. 50; C. & M. Dig., § 1995; Pope's Dig., § 2541; A.S.A. 1947, § 17-817.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-116 - Failure to present scrip

All persons who shall hold any scrip of the county and neglect or refuse to present it, as required by the order of the county court of the county and the notice as provided in §§
14-24-114
and
14-24-115
, shall thereafter be forever debarred from deriving any benefits from their claims.
Acts 1857, § 3, p. 50; C. & M. Dig., § 1996; Pope's Dig., § 2542; A.S.A. 1947, § 17-818.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-117 - Right to call in annually

Every year the county court of any county in this state may call in the outstanding scrip or warrants of the county for the purposes of cancelling and reissuing them.
Acts 1875, No. 80, § 1, p. 189; C. & M. Dig., § 1997; Pope's Dig., § 2543; A.S.A. 1947, § 17-819.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-118 - Duty on presentation

When the scrip or warrants so called in shall be presented to the county court, it shall be the duty of the court to examine them thoroughly and to reject all such evidences of indebtedness, as in their judgment, their county is not justly and legally bound to pay, subject to appeal to the circuit court.
Acts 1875, No. 80, § 3, p. 189; C. & M. Dig., § 1998; Pope's Dig., § 2544; A.S.A. 1947, § 17-820.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-119 - Time scrip must be presented

(a)
Every two (2) years, all scrip outstanding and unredeemed in any county of the state shall be presented for adjudication to the county court of the county, and if found to be genuine and properly issued, warrants shall be issued upon the county treasurer in cancellation thereof.
(b)
All persons holding any county scrip in any county in this state who do not present it for inspection to the county court of the county, at the times specified in this section shall be rated with the last class to be paid. However, it shall always be good in the payment of taxes and other dues to the county treasury.
Acts 1846, §§ 1, 5, p. 62; A.S.A. 1947, §§ 17-821, 17-822.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-120 - Time checks to be redeemed

(a)
(1)
Checks issued by a county of this state drawn upon the county treasurer are valid and redeemable only for a period of six (6) months from the date of issuance.
(2)
Checks issued by a county shall contain on the face of the check the following words: "This check void after six (6) months from date of issuance".
(b)
(1)
If a county check is not redeemed or reissued within the time prescribed in subdivision (a)(1) of this section, there is established a presumption that the payee declined its presentment, and it shall be the duty of the county treasurer to cancel the check and to credit the fund from which the check is drawn.
(2)
If a county check is returned and is not deliverable to the payee, the check shall be considered unclaimed and shall be submitted as unclaimed property to the Auditor of State in accordance with the Unclaimed Property Act, §
18-28-201
et seq.
Amended by Act 2021, No. 66,§ 4, eff. 7/28/2021.
Acts 1969, No. 306, §§ 1, 2; A.S.A. 1947, §§ 17-823, 17-824; Acts 1987, No. 269, § 1; 2001, No. 1261, § 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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-24-101 — 14-24-121) › Section 14-24-121 - Electronic funds transfer system

(a)
A disbursement of county funds used for a payment to a federal or state governmental entity may be made by electronic funds transfer if the:
(1)
Claim has been submitted and approved through the county claim process; and
(2)
Disbursement includes adequate supporting documentation.
(b)
A disbursement of county funds used for a payment not provided under subsection (a) of this section may be made by electronic funds transfer if the quorum court of the county establishes by ordinance an electronic funds transfer system directly into payees' accounts in financial institutions in payment of any account allowed against the county.
(c)
(1)
For purposes of this section, counties opting for the electronic funds transfer system shall establish written policies and procedures to ensure the electronic funds transfer system provides for internal accounting controls and documentation for audit and accounting purposes.
(2)
The electronic funds transfer system under this section shall comply with the information systems best practices approved by the Legislative Joint Auditing Committee before implementation by the county.
(d)
A single electronic funds transfer may contain payments to multiple payees, appropriations, characters, and funds.
Amended by Act 2021, No. 66,§ 5, eff. 7/28/2021.
Amended by Act 2019, No. 138,§ 1, eff. 7/24/2019.
Acts 1997, No. 329, § 1; 2009, No. 500, § 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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 2 - PAYMENT BY CHECK (§§ 14-24-201 — 14-24-206) › Section 14-24-201 - Purpose

It is the intent of this subchapter to allow the counties to change and modernize, to better comply with current business and banking practices, the warrant system as a means of payment of claims against counties, but all other provisions and procedures required by law relative to claims against counties and those relative to the allowance of payment thereof, shall remain as provided by law.
Acts 1975, No. 22, § 2; A.S.A. 1947, § 17-826.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 2 - PAYMENT BY CHECK (§§ 14-24-201 — 14-24-206) › Section 14-24-202 - Modification of warrant system permitted

(a)
Effective July 9, 1975, any county may modify the warrant system as a means of payment of claims properly presented and allowed against counties of this state to better comply with current business and banking practices.
(b)
All claims properly presented and allowed by the respective county courts and school districts of this state, as provided by law, may be ordered paid by check drawn against county funds maintained by the county treasurer in his or her official capacity as custodian of the funds.
Acts 1975, No. 22, § 1; A.S.A. 1947, § 17-825.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 2 - PAYMENT BY CHECK (§§ 14-24-201 — 14-24-206) › Section 14-24-203 - Court approval of implementation

(a)
In implementing the procedures as set forth in §§
14-24-204
and
14-24-205
, the county treasurer and county clerk must jointly petition the county court for approval of such implementation, and none of the procedures set forth shall be followed without court approval.
(b)
Adoption of §
14-24-206
shall require the treasurer and the superintendent of each school district to jointly petition the court for approval, and no such procedures shall be implemented without court approval.
Acts 1975, No. 22, § 7; A.S.A. 1947, § 17-831.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 2 - PAYMENT BY CHECK (§§ 14-24-201 — 14-24-206) › Section 14-24-205 - Check disbursement record

(a)
If a county should adopt the payment by check system, the county treasurer shall maintain a check disbursement record which shall be a book or file of the duplicate copies of checks issued by the treasurer, arranged in numerical sequence. This book or file shall provide a detailed check-by-check record of the disbursements from the various funds accounts maintained by the treasurer in a fund account book reflecting receipts and disbursements of the various funds.
(b)
In lieu of the provisions of this section pertaining to the requirement of the keeping of duplicate copies of the checks, if a county so chooses, the following provisions shall apply:
(1)
The treasurer shall maintain a check disbursement record which shall provide a detailed check-by-check record, in numerical sequence, of the disbursements from the various fund accounts so maintained;
(2)
For the purposes of this subsection, "check disbursement record" shall be a book or file similar to the warrant register previously maintained by the treasurer by §
14-24-110
[repealed], or, if the county utilizes computer equipment for check preparation, the computer product or check register showing the payee, specific appropriation, fund affected, check number, and claim number, the latter two (2) elements being in their respective numerical sequence; and
(3)
The treasurer shall deliver to the county clerk a duplicate of the computer product or check register, which product shall be utilized for necessary posting to the claims docket.
Acts 1975, No. 22, § 4; 1981, No. 525, § 2; A.S.A. 1947, § 17-828.
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 24 - COUNTY WARRANTS (§§ 14-24-101 — 14-24-206) › Subchapter 2 - PAYMENT BY CHECK (§§ 14-24-201 — 14-24-206) › Section 14-24-206 - Claims against school districts

(a)
It is the intent of this subchapter to allow that all claims duly verified and allowed against the school districts of this state may be handled in accordance with the following procedure:
(1)
The ex officio financial secretary of the school district may cause a check to be prepared in payment of claims against the district. The check is to be accompanied by an attached certification from the ex officio financial secretary stating that the check is for payment of a valid claim against the school district properly presented and allowed, as provided by law, the check being presented to the county treasurer for his or her signature and the check being in triplicate snap-out form, allowing for the following information and distribution:
(A)
Original check, after being transmitted to the county treasurer for his or her signature, will be delivered to the party presenting the claim to the school district;
(B)
Duplicate copy of the check, which will provide the printed certification thereon by the ex officio financial secretary to the county treasurer and provide for the original signature of the ex officio financial secretary on the certification, will be maintained by the county treasurer; and
(C)
Triplicate copy of the check and attached certification which is a part thereof, will be maintained by the school district, with all supporting documentation for the payment being filed with this copy; and
(2)
The checks shall be prenumbered and designed in such form that the specific appropriation applicable and particular fund affected, out of which the check is to be paid, is noted thereon.
(b)
A county may elect to adopt procedures as set forth in §§
14-24-204
and
14-24-205
and not follow this section, leaving the procedures for payment of just claims against school districts as they exist.
Acts 1975, No. 22, §§ 5, 6; A.S.A. 1947, §§ 17-829, 17-830.
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 25 - COUNTY ACCOUNTING AND RESPONSIBLE MANAGEMENT ENTITY (§§ 14-25-101 — 14-25-201) › Subchapter 1 - COUNTY ACCOUNTING LAW (§§ 14-25-101 — 14-25-119) › Section 14-25-101 - Title

This subchapter shall be known and cited as the "Arkansas County Accounting Law of 1973".
Acts 1973, No. 173, § 1; A.S.A. 1947, § 17-1801.
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 25 - COUNTY ACCOUNTING AND RESPONSIBLE MANAGEMENT ENTITY (§§ 14-25-101 — 14-25-201) › Subchapter 1 - COUNTY ACCOUNTING LAW (§§ 14-25-101 — 14-25-119) › Section 14-25-102 - Bank accounts

All county officials of this state who receive public funds by virtue of their office shall maintain all public funds in depositories approved for such purposes by law. The funds shall be maintained in these depositories in the name of the county office, with the official's name appearing secondarily to the name of the county office.
Acts 1973, No. 173, § 2; A.S.A. 1947, § 17-1802.
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 25 - COUNTY ACCOUNTING AND RESPONSIBLE MANAGEMENT ENTITY (§§ 14-25-101 — 14-25-201) › Subchapter 1 - COUNTY ACCOUNTING LAW (§§ 14-25-101 — 14-25-119) › Section 14-25-103 - Deposit of funds

(a)
All funds received by a county official by virtue of his or her official position shall be deposited intact to the accounts authorized in §
14-25-102
. This section shall apply to all public funds coming into the hands of the official, including, but not limited to, the following: fines, fees, taxes, trust funds, federal funds, etc.
(b)
Public funds received by one (1) county official and required by law to be transferred to another county official shall be deposited into the account of the first official receiving the funds, and then a check shall be written upon that account to properly transfer the funds.
Acts 1973, No. 173, § 3; A.S.A. 1947, § 17-1803.
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 25 - COUNTY ACCOUNTING AND RESPONSIBLE MANAGEMENT ENTITY (§§ 14-25-101 — 14-25-201) › Subchapter 1 - COUNTY ACCOUNTING LAW (§§ 14-25-101 — 14-25-119) › Section 14-25-104 - Prenumbered checks

(a)
All disbursements of county funds, except as noted in §
14-24-121
, §
14-25-105
, and §
14-25-112(b)(2)
, shall be made by prenumbered checks drawn upon the bank account of that county official.
(b)
The checks shall be of the form normally provided by commercial banking institutions and shall contain as a minimum the following information:
(1)
Date of issue;
(2)
Check number;
(3)
Payee;
(4)
Amount both in numerical and written form; and
(5)
Signature of authorized disbursing officer of the county office.
(c)
The county official shall maintain printers' certificates as to the numerical sequence of checks printed.
(d)
The county official shall retain all voided checks for audit purposes.
(e)
A county may use computer equipment for check preparation if the use of an automated software program that accomplishes the same purpose as prenumbered checks and other required denotations is in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.
Amended by Act 2021, No. 66,§ 6, eff. 7/28/2021.
Amended by Act 2013, No. 1158,§ 1, eff. 8/16/2013.
Amended by Act 2013, No. 451,§ 3, eff. 8/16/2013.
Acts 1973, No. 173, § 4; A.S.A. 1947, § 17-1804; Acts 2009, No. 287, § 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 25 - COUNTY ACCOUNTING AND RESPONSIBLE MANAGEMENT ENTITY (§§ 14-25-101 — 14-25-201) › Subchapter 1 - COUNTY ACCOUNTING LAW (§§ 14-25-101 — 14-25-119) › Section 14-25-105 - Petty cash funds

(a)
County officials are permitted to establish petty cash funds, so long as the funds are maintained on the basis set forth in this section.
(b)
(1)
The establishment of a petty cash fund must be approved by the county quorum court.
(2)
(A)
In establishing a petty cash fund, a check is to be drawn payable to "petty cash".
(B)
That amount may be maintained in the county offices for the handling of small operating expenditures.
(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.
(d)
When the fund becomes depleted, the county official may then draw another check payable to "petty cash" in an amount which equals the total paid-out slips issued, and, 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. 173, § 5; A.S.A. 1947, § 17-1805; Acts 2011, No. 614, § 9.
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 25 - COUNTY ACCOUNTING AND RESPONSIBLE MANAGEMENT ENTITY (§§ 14-25-101 — 14-25-201) › Subchapter 1 - COUNTY ACCOUNTING LAW (§§ 14-25-101 — 14-25-119) › Section 14-25-106 - Fixed asset records

(a)
(1)
All county officials shall establish by major category and maintain, as a minimum, an itemized listing of all fixed assets owned by, or under the control of, their offices.
(2)
Each county official shall maintain the listing unless the quorum court designates one (1) county official or employee of the county to be responsible for maintaining the list for the county.
(3)
Each county official shall total the listing by category with a total of all categories. The categories of fixed assets may include without limitation:
(A)
Land;
(B)
Buildings;
(C)
Motor vehicles; and
(D)
Equipment.
(4)
The listing shall contain as a minimum:
(A)
Property item number, if used by the county;
(B)
Brief description;
(C)
Serial number, if available;
(D)
Location of property;
(E)
Date of acquisition; and
(F)
Cost of property.
(b)
Fixed asset records shall constitute a part of the general records of the county and, accordingly, shall be made available for utilization by the auditor at the time of audit.
Acts 1973, No. 173, § 6; A.S.A. 1947, § 17-1806; Acts 2009, No. 287, § 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 25 - COUNTY ACCOUNTING AND RESPONSIBLE MANAGEMENT ENTITY (§§ 14-25-101 — 14-25-201) › Subchapter 1 - COUNTY ACCOUNTING LAW (§§ 14-25-101 — 14-25-119) › Section 14-25-108 - Prenumbered receipts

(a)
(1)
All items of income, except as noted in subsection (b) of this section, are to be formally receipted by the use of prenumbered receipts or mechanical receipting devices such as cash registers or validating equipment.
(2)
In the use of prenumbered receipts the following minimum standards shall be met:
(A)
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)
Signature of employee receiving money;
(C)
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 county office and may be used for any purposes it deems fit; and
(D)
All copies of voided receipts shall be retained for audit purposes.
(3)
A county may use an electronic receipting system that accomplishes the same purpose as prenumbered receipts if the system is in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.
(b)
This section shall not apply to the county collector's office in regard to the collection of property taxes. However, this section shall apply to the collector's office for receipting of all other moneys.
Amended by Act 2013, No. 451,§ 4, eff. 8/16/2013.
Acts 1973, No. 173, §§ 8, 9; A.S.A. 1947, §§ 17-1808, 17-1809; Acts 2009, No. 287, § 4.