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 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 14-25-112 - Sheriff

(a)
The sheriff, in addition to following the procedures and requirements of §§
14-25-101
-
14-25-108
, shall establish and maintain a cash receipts journal and a cash disbursements journal for each bank account.
(b)
(1)
Checks written shall be recorded in a cash disbursements journal that indicates the date, payee, check number, and amount of each check written.
(2)
(A)
A debit card may be issued to a released inmate rather than a check for the balance in his or her account in order to dispose of the inmate's commissary trust account.
(B)
If a debit card is issued rather than a check, proper accounting of the funds must still be maintained in compliance with the written procedures established by the Legislative Joint Auditing Committee.
(3)
The cash disbursements journal shall also contain the classification of the disbursement.
(c)
(1)
Receipts shall be recorded in a cash receipts journal that indicates the:
(A)
Date of the receipt;
(B)
Identification of payor;
(C)
Receipt number;
(D)
Total amount received; and
(E)
Classification of receipts.
(2)
If mechanical receipting devices such as cash registers are used, the cash receipts journal shall indicate the:
(A)
Date of collections;
(B)
Tape number, if applicable;
(C)
Total amount collected; and
(D)
Classification of collections.
(d)
(1)
The cash disbursements journal and the cash receipts journal shall be 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 cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.
(e)
The sheriff shall be required to maintain such books and records as prescribed by this chapter and shall keep all books and records posted on a current basis, making an entry into the cash receipts journal for all items of cash receipts and an entry into the cash disbursements journal for each disbursement made.
(f)
The sheriff shall provide a copy of the reconciled cash disbursements journal and a copy of the reconciled cash receipts journal to the county treasurer by the tenth day of each calendar month for the county sheriff's communications facility and equipment fund or other fund that may not be on the books of the county treasurer.
(g)
Arkansas Legislative Audit shall review for substantial compliance with this section.
Amended by Act 2015, No. 741,§ 2, eff. 1/1/2016.
Amended by Act 2013, No. 1158,§ 2, eff. 8/16/2013.
Acts 1973, No. 173, § 13; A.S.A. 1947, § 17-1813; Acts 2009, No. 287, § 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 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 14-25-113 - Collector

(a)
The collector, in addition to following the procedures and requirements of §§
14-25-101
-
14-25-108
, shall establish and maintain a system of bookkeeping that meets the minimum requirements of a cash receipts journal and a cash disbursements journal for the recording and disbursing of tax collections.
(b)
(1)
Checks written shall be recorded in a cash disbursements journal that indicates the date, payee, check number, and amount of each check written.
(2)
The cash disbursements journal shall also contain the classification of the disbursement.
(c)
(1)
Receipts shall be recorded in a cash receipts journal that indicates the:
(A)
Date of the receipt;
(B)
Identification of payor;
(C)
Receipt number;
(D)
Total amount received; and
(E)
Classification of receipts.
(2)
If mechanical receipting devices such as cash registers are used, the cash receipts journal shall indicate the:
(A)
Date of collections;
(B)
Tape number, if applicable;
(C)
Total amount collected; and
(D)
Classification of collections.
(d)
(1)
The cash disbursements journal and the cash receipts journal shall be 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 cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.
(e)
The collector shall be required to maintain such books and records as prescribed by this chapter and shall keep all books and records posted on a current basis, making an entry into the cash receipts journal for all items of cash receipts and an entry into the cash disbursements journal for each disbursement made.
Acts 1973, No. 173, § 14; A.S.A. 1947, § 17-1814; Acts 2009, No. 287, § 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 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 14-25-116 - Circuit clerk

(a)
(1)
The circuit clerk shall maintain all bank accounts and records of bank accounts as prescribed by law in reference to the duties of his or her office. In addition, the circuit clerk shall maintain separate records and separate bank accounts for fee accounts and for accounts pertaining to the court.
(2)
The bank accounts shall be maintained as prescribed in §
14-25-102
, and the provisions of §§
14-25-103
,
14-25-104
,
14-25-107
, and
14-25-108(a)
shall apply to the accounts.
(b)
(1)
Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written.
(2)
The cash disbursement journal shall also contain the classification of the disbursement.
(c)
(1)
Receipts shall be recorded in a cash receipts journal that indicates the:
(A)
Date of receipt;
(B)
Identification of payor;
(C)
Receipt number;
(D)
Total amount received; and
(E)
Classification of receipts.
(2)
If using mechanical receipting devices such as cash registers, the cash receipts journal shall indicate the:
(A)
Date of collections;
(B)
Tape number, if applicable;
(C)
Total amount collected; and
(D)
Classification of collections.
(d)
(1)
The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.
(2)
The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.
(3)
The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.
(e)
(1)
For each trust and agency account, the clerk shall establish a record showing the beginning balance, receipts, disbursements, and ending balance.
(2)
All transactions affecting trust accounts shall be posted on the appropriate individual trust record, in addition to being posted on the cash disbursement journal, or cash receipts journal as prescribed above.
(3)
(A)
Monthly, the clerk shall reconcile these individual detail trust and agency records to the bank balance of the trust account.
(B)
Copies of such reconciliations shall be maintained and made a part of the records of the office.
Acts 2009, No. 287, § 10.
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 14-25-117 - County assessor

(a)
(1)
The assessor shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office.
(2)
The bank account shall be maintained as prescribed in §
14-25-102
, and the provisions of §§
14-25-103
,
14-25-104
,
14-25-107
, and
14-25-108(a)
shall apply to the account.
(b)
(1)
Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written.
(2)
The cash disbursement journal shall also contain the classification of the disbursement.
(c)
(1)
Receipts shall be recorded in a cash receipts journal that indicates the:
(A)
Date of receipt;
(B)
Identification of payor;
(C)
Receipt number;
(D)
Total amount received; and
(E)
Classification of receipts.
(2)
If using mechanical receipting devices such as cash registers, the cash receipts journal shall indicate the:
(A)
Date of collections;
(B)
Tape number, if applicable;
(C)
Total amount collected; and
(D)
Classification of collections.
(d)
(1)
The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.
(2)
The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.
(3)
The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.
Acts 2009, No. 287, § 11.
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 14-25-118 - County judge

(a)
(1)
The county judge shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office.
(2)
The bank account shall be maintained as prescribed in §
14-25-102
, and the provisions of §§
14-25-103
,
14-25-104
,
14-25-107
, and
14-25-108(a)
shall apply to the account.
(b)
(1)
Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written.
(2)
The cash disbursement journal shall also contain the classification of the disbursement.
(c)
(1)
Receipts shall be recorded in a receipts journal that indicates the:
(A)
Date of receipt;
(B)
Identification of payor;
(C)
Receipt number;
(D)
Total amount received; and
(E)
Classification of receipts.
(2)
If using mechanical receipting devices such as cash registers, the receipts journal shall indicate the:
(A)
Date of collections;
(B)
Tape number, if applicable;
(C)
Total amount collected; and
(D)
Classification of collections.
(d)
(1)
The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.
(2)
The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.
(3)
The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.
Acts 2009, No. 287, § 12.
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 14-25-119 - Proof of payment of payroll taxes and retirement system contributions

(a)
The county official responsible for the payment of payroll taxes and Arkansas Public Employees' Retirement System contributions of county employees shall provide evidence of payment of payroll taxes and retirement system contributions to the:
(1)
County judge;
(2)
County clerk; and
(3)
County treasurer.
(b)
Evidence of payment of payroll taxes and retirement system contributions under this section shall be provided within thirty (30) days of payment.
Added by Act 2021, No. 312,§ 1, eff. 7/28/2021.
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 26 - WORKERS' COMPENSATION (§§ 14-26-101 — 14-26-104) › Section 14-26-101 - Requirement generally

(a)
All counties shall be required to provide workers' compensation coverage for their officials, employees, and municipal volunteer fire-fighters.
(b)
Coverages shall be provided for losses incurred while performing work for the county.
(c)
Individuals convicted of a criminal offense and committed to a county detention facility or state correctional facility who are required to perform work for the county shall not be considered employees of the county.
Acts 1985, No. 866, § 1; A.S.A. 1947, § 81-1364; Acts 1993, No. 901, § 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 26 - WORKERS' COMPENSATION (§§ 14-26-101 — 14-26-104) › Section 14-26-102 - Date of coverage

(a)
This chapter shall be effective July 1, 1985.
(b)
(1)
Claims incurred prior to July 1, 1985, shall continue to be the responsibility of the state.
(2)
Claims incurred on and after July 1, 1985, shall be the responsibility of the counties.
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 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 26 - WORKERS' COMPENSATION (§§ 14-26-101 — 14-26-104) › Section 14-26-103 - Responsibility for providing coverage

(a)
County quorum courts shall be responsible for providing the workers' compensation coverage required by this chapter.
(b)
Each county quorum court is authorized to require reimbursement of its general fund on a pro rata basis from the budgets of its various county departments and agencies for whom the workers' compensation coverage is provided.
(c)
Failure of a county to provide the workers' compensation coverage as required in this chapter shall result in the loss of the county'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 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 26 - WORKERS' COMPENSATION (§§ 14-26-101 — 14-26-104) › Section 14-26-104 - Coverage through private carrier or self-funding

(a)
Counties may provide workers' compensation coverage either through private carriers or through one (1) 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 coverage to counties only shall offer coverage to any county in the state that applies for coverage;
(2)
Any self-funding group established to provide coverage for both municipalities and counties shall offer coverage to any municipality or county in the state desiring to participate;
(3)
Any group established to provide workers' compensation coverage to counties or to counties and municipalities shall offer the coverage at rates as established and filed with the Workers' Compensation Commission by the organization establishing the self-funding group, and rates for counties participating in any self-funding group shall be revised annually based on the cost experience of the particular county, group of counties, or group of municipalities and counties;
(4)
(A)
Any self-funding group of participating municipalities or counties that 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.
(B)
However, cities and counties shall not be required to enter into an indemnity agreement binding them jointly and severally.
(C)
Each board governing a self-funded group shall be permitted to declare dividends or give credits against renewal premiums based on annual loss experience.
(D)
All self-funded groups shall obtain excess reinsurance from an admitted or approved insurance company doing business in Arkansas; and
(5)
However, in lieu of the reinsurance requirements in subdivision (b)(4)(D) 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:
(A)
Cash or certificates of deposit in Arkansas banks;
(B)
Letters of credit from an Arkansas bank; or
(C)
The 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,§ 992, 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; 1999, No. 583, § 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 27 - COUNTY INTERGOVERNMENTAL COOPERATION COUNCILS (§§ 14-27-101 — 14-27-105) › Section 14-27-101 - Purpose

(a)
It is the purpose of this chapter to require the executives of all political subdivisions of each county to meet on a regular basis for the purpose of encouraging cooperation by the various local government jurisdictions within each county in the most efficient use of their mutual resources and in the providing of services to their local communities in the most efficient and mutually advantageous manner possible.
(b)
It is expected that regular dialogue between the executives of the various local government subdivisions within each county will encourage these governmental units to:
(1)
Share facilities, equipment, employees, and services to provide each with a mutual benefit to the advantage of all governments within the county;
(2)
Explore the use of joint purchasing and buying agreements to purchase goods and services in an effort to achieve economies of scale that would not be possible without mutual cooperation; and
(3)
Identify the areas of duplication of services so they may be eliminated to the maximum extent possible.
Acts 1987, No. 510, § 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 27 - COUNTY INTERGOVERNMENTAL COOPERATION COUNCILS (§§ 14-27-101 — 14-27-105) › Section 14-27-102 - Creation - Membership, etc

(a)
There is established within each county of this state a county intergovernmental cooperation council to facilitate cooperation among all the local government subdivisions of each county, to encourage the efficient use of local government resources, and to eliminate the duplication of services by local governments.
(b)
(1)
The membership of each cooperation council shall consist of the county judge, the county clerk, and the mayor of each city and incorporated town within each county.
(2)
(A)
The county judge of each county shall serve as chair of the cooperation council.
(B)
The county judge shall have full voting power and shall have veto power over any action taken by the council.
(C)
It shall require a two-thirds majority vote of all council members to override a veto.
(3)
The county clerk of each county shall serve as the secretary of the cooperation council, shall preside over cooperation council meetings in the absence of the council chair, and shall be responsible for writing and submitting all reports of the cooperation council.
(c)
Each member of the council shall have one (1) vote for the local government jurisdiction he or she represents on the cooperation council.
(d)
The members of the cooperation council shall serve without compensation for their services.
(e)
A quorum shall consist of a majority of the council's membership and shall be necessary to conduct its business.
Acts 1987, No. 510, § 2; 1993, No. 776, § 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 27 - COUNTY INTERGOVERNMENTAL COOPERATION COUNCILS (§§ 14-27-101 — 14-27-105) › Section 14-27-103 - Meetings - Notice

(a)
A county intergovernmental cooperation council shall meet at least one (1) time annually.
(b)
Meetings of the council shall be open to the public and held in a public meeting room.
(c)
Meetings of the council shall be at the call of the chair unless a majority of the council's membership petition for a meeting to be held.
(d)
The secretary of the council shall notify the public and the press of council meetings at least three (3) days before the meetings.
Amended by Act 2019, No. 291,§ 1, eff. 7/24/2019.
Acts 1987, No. 510, § 3; 2001, No. 784, § 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 27 - COUNTY INTERGOVERNMENTAL COOPERATION COUNCILS (§§ 14-27-101 — 14-27-105) › Section 14-27-104 - Annual review of services

(a)
At least one (1) time annually, the county intergovernmental cooperation council shall review the delivery of services by the various local government subdivisions within the county in the following areas:
(1)
Law enforcement services;
(2)
Fire protection services;
(3)
Jail facilities and correctional services;
(4)
Ambulance and emergency medical services;
(5)
Library services;
(6)
Motor vehicle liability insurance;
(7)
Workers' compensation coverage;
(8)
Solid waste management services;
(9)
Street, road, and highway repair and construction;
(10)
Parks and recreation facilities and services;
(11)
Planning and zoning services;
(12)
Health and sanitation services;
(13)
Public transit and transportation services; and
(14)
Any other service area of local government.
(b)
(1)
The annual review of various services can occur at any or all meetings of the council during the year.
(2)
Each service area shall be examined to determine whether or not the employees, equipment, or facilities of service areas could be shared to reduce cost or eliminated to avoid the duplication of services and whether or not the goods and services purchased individually in each of these areas could be purchased jointly or cooperatively to reduce the unit cost to all local governments within the county.
(3)
If it is determined by the cooperation council that duplicative services exist and can be eliminated or that joint purchases could be made at reduced costs, this determination shall be reported to the governing body of the local government jurisdictions involved along with any recommendations for consolidation of services or purchases.
Acts 1987, No. 510, § 4.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 2 - COUNTY GOVERNMENT (§§ 14-14-101 — 14-28-103) › Chapter 28 - VOLUNTEER PUBLIC SAFETY WORKERS (§§ 14-28-101 — 14-28-103) › Section 14-28-101 - Definitions

As used in this chapter, unless the context otherwise requires:
(1)
"Volunteer public safety organization" means:
(A)
A county organization for emergency services formed pursuant to the Arkansas Emergency Services Act of 1973, §
12-75-101
et seq.;
(B)
A sheriff's auxiliary formed pursuant to §
12-9-301
et seq.;
(C)
An ambulance service or rescue squad formed pursuant to §
14-282-101
et seq. or any other improvement district law of this state or formed as a subordinate service district of the county; or
(D)
A rural volunteer fire department formed as a subordinate service district of the county or as an improvement district, or a subscription fire service department formed as a nonprofit organization under the laws of this state; and
(2)
"Volunteer public safety worker" means an active volunteer member of a volunteer public safety organization.
Acts 1987, No. 527, § 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 28 - VOLUNTEER PUBLIC SAFETY WORKERS (§§ 14-28-101 — 14-28-103) › Section 14-28-102 - Workers' compensation coverage generally

(a)
The county governments of this state are authorized to provide workers' compensation coverage pursuant to this chapter for personal injury, disability, or death of volunteer public safety workers while actually engaged in performing volunteer public safety duties.
(b)
Any volunteer public safety organization desiring workers' compensation coverage for volunteer public safety workers of the organization may petition the quorum court of the county served by the organization for workers' compensation coverage under this chapter. By majority vote, the quorum court may elect to include the volunteer public safety workers as county employees for the sole purpose of workers' compensation coverage under the provisions of this chapter and §§
14-60-101
-
14-60-104
and subject to the limitations of this chapter. The action by the quorum court shall not entitle the volunteer public safety workers to any benefits from the county other than workers' compensation coverage.
(c)
At its discretion, the quorum court may require as a condition for coverage that a volunteer public safety organization requesting workers' compensation coverage under this chapter pay the premium for that coverage from any public funds available to the organization or that the quorum court make a deduction in the amount of the cost of the coverage from any amounts which the county would normally provide to the volunteer public safety organization.
(d)
Volunteer public safety workers covered by workers' compensation pursuant to this chapter shall be deemed to have received such wages as will qualify them for minimum benefits applicable with respect to injury, disability, or death.
Acts 1987, No. 527, § 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 28 - VOLUNTEER PUBLIC SAFETY WORKERS (§§ 14-28-101 — 14-28-103) › Section 14-28-103 - Terms of coverage

Any insurer or other entity providing workers' compensation coverage to a county shall offer coverage for volunteer public safety workers on the same terms as for county employees.
Acts 1987, No. 527, § 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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-101 - Applicability

All corporations which existed when the Arkansas Constitution of 1874 took effect for the purpose of municipal government, and described or denominated in any law then in force, are organized into cities of the first and second class, as the case may be, and incorporated towns with the territorial limits respectively prescribed or belonging.
Acts 1875, No. 1, § 5, p. 1; C. & M. Dig., § 7456; Pope's Dig., § 9489; A.S.A. 1947, § 19-203.
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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-102 - Division into classes

In respect to the exercise of certain corporate powers and to the number, character, powers, and duties of certain officers, municipal corporations are divided into the following classes:
(1)
Cities of the first class;
(2)
Cities of the second class; and
(3)
Incorporated towns.
Acts 1875, No. 1, § 1, p. 1; C. & M. Dig., § 7448; Pope's Dig., § 9480; A.S.A. 1947, § 19-201.
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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-103 - Population limits

(a)
(1)
All municipal corporations having over two thousand five hundred (2,500) inhabitants shall be deemed cities of the first class.
(2)
All cities having five hundred (500) inhabitants or more and fewer than two thousand five hundred (2,500) inhabitants shall be deemed cities of the second class.
(3)
All others shall be incorporated towns and shall be governed by the provisions of this subtitle.
(b)
(1)
Any incorporated towns of fewer than five hundred (500) inhabitants who have voted to be a city of the second class under §
14-37-112
shall continue to be a city of the second class.
(2)
Any city having a population of one thousand five hundred (1,500) or more may become a city of the first class upon the enactment of an ordinance therefor, with all powers, authority, and responsibility of other cities of the first class.
Acts 1875, No. 1, § 5, p. 1; C. & M. Dig., § 7457; Pope's Dig., § 9490; Acts 1945, No. 247, § 4; 1965, No. 108, § 1; 1971, No. 269, § 1; A.S.A. 1947, § 19-202.
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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-104 - Cities of the first class

(a)
All cities, which at the last federal census had, or now have, a population exceeding two thousand five hundred (2,500) inhabitants shall be deemed cities of the first class.
(b)
All cities which, at any future federal census, or any census which may be taken in pursuance of the laws of this state, shall be found to have a population of two thousand five hundred (2,500) inhabitants shall thereafter be deemed cities of the first class.
Acts 1875, No. 1, § 2, p. 1; C. & M. Dig., §§ 7449, 7450; Pope's Dig., §§ 9481, 9482; Acts 1945, No. 247, §§ 1, 2; A.S.A. 1947, §§ 19-204, 19-205.
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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-105 - Cities of the second class

(a)
Any incorporated town of the State of Arkansas which, at any future federal census, or any census taken under the authority of the State of Arkansas, shall be found to have a population exceeding five hundred (500) persons who shall be inhabitants of the town and less than two thousand five hundred (2,500) inhabitants shall be deemed in all respects to be a city of the second class. However, this section shall not apply to cities that are now classified as cities of the first class.
(b)
(1)
In all counties having two (2) levying courts, in which there is a county seat town of less than five hundred (500) population, according to the last federal census, the county seat towns are made cities of the second class, with all the powers and privileges conferred upon cities of the second class by law.
(2)
Any of the towns described in subdivision (b)(1) of this section, through the governing body thereof, shall have the power, by ordinance, to annex to the city or town all heretofore platted additions thereto, so as to make them a part of the city and included within its boundaries and subject to all the rights, duties, and privileges of the original territory of the city.
Acts 1875, No. 1, § 2, p. 1; 1909, No. 306, § 1, p. 915; C. & M. Dig., § 7451; Acts 1931, No. 119, § 1; Pope's Dig., § 9483; Acts 1939, No. 92, §§ 1, 2; 1945, No. 247, § 3; A.S.A. 1947, §§ 19-206, 19-207.
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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-106 - Board of Municipal Corporations

The Board of Municipal Corporations shall consist of the Auditor of State, Secretary of State, and Attorney General. The Secretary of State shall be president.
Acts 1893, No. 145, § 2, p. 251; C. & M. Dig., § 7454; Pope's Dig., § 9487; A.S.A. 1947, § 19-208.
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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-107 - Advancement of cities and towns according to census

(a)
(1)
It shall be the duty of the Governor, the Auditor of State, and the Secretary of State, or any two (2) of them, to ascertain from the federal census and census provided for by law of this state, what cities of the second class are entitled to become cities of the first class and what incorporated towns are entitled to become cities and their proper class.
(2)
The Governor shall cause a statement stating the grade to which the city has been advanced to be prepared and transmitted to the mayor of the city or town.
(b)
As soon as the statement has been received by the mayor, as provided in subsection (a) of this section, showing that any city or town will be entitled to be organized into a city of the first class or city of the second class at the next regular annual period for the election of municipal officers, it shall be the duty of the proper corporate authority of the city or incorporated town to make and publish bylaws or ordinances necessary to perfect the organization in respect to the election, duties, and compensation of municipal officers, or otherwise.
(c)
When a city of the second class becomes a city of the first class, the recorder of the affected city of the second class automatically becomes the city clerk of the city when the change in classification occurs.
Acts 1875, No. 1, §§ 3, 4, p. 1; C. & M. Dig., §§ 7452, 7455; Pope's Dig., §§ 9485, 9488; Acts 1943, No. 160, § 1; A.S.A. 1947, §§ 19-209, 19-210; Acts 2005, No. 44, § 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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-108 - Application for advancement between census periods

(a)
The Auditor of State, Secretary of State, and Attorney General may declare incorporated towns cities of the second class, and cities of the second class cities of the first class, between the periods fixed in §
14-37-107(a)
, upon application from any incorporated town or city of the second class, accompanied by a resolution adopted by the town or city council, asking to be so declared a city of the first or second class, as the case may be.
(b)
The application shall be accompanied with satisfactory evidence showing the population of the town or city to be large enough to entitle it to such advancement.
Acts 1875, No. 1, § 3, p. 1; C. & M. Dig., § 7453; Pope's Dig., § 9486; A.S.A. 1947, § 19-211.
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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-109 - Appointment of enumerators to take census

(a)
(1)
If a city or incorporated town desires to be made a city of the first class or a city of the second class, or if it is deemed necessary to determine the number of inhabitants within the city or incorporated town for any purpose, on petition of ten (10) qualified voters of the city or incorporated town filed with the recorder of the city or incorporated town, the city or town council shall consider the petition at its next regular meeting.
(2)
If the city or town council deems the prayer of petitioners well founded and deems that a census of the city or incorporated town should be taken in accordance with the prayer of the petitioners, the city or town council may pass a resolution authorizing and directing the taking of a census of the city or incorporated town, and the mayor shall appoint enumerators to take the census, the appointees to be approved by the city or town council.
(b)
(1)
The resolution authorizing the taking of census shall prescribe the duties of the enumerators as to when and how to proceed.
(2)
(A)
Not more than one (1) enumerator shall be appointed for each ward.
(B)
However, one (1) enumerator may take more than one (1) ward if the city or town council deems it proper.
Amended by Act 2017, No. 879,§ 3, eff. 8/1/2017.
Acts 1903, No. 46, § 1, p. 78; C. & M. Dig., § 7662; Pope's Dig., § 9784; A.S.A. 1947, § 19-212.
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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-110 - Return of enumerators

(a)
(1)
Before the enumerators shall enter upon their duties, they shall make and subscribe to an oath to well and faithfully perform their duties, and their return shall be taken as true.
(2)
(A)
However, the returns so made by the census enumerators shall be filed in the office of the mayor and shall be subject to examination of the public for thirty (30) days.
(B)
Any correction of the returns may be made if proper proof is made before the city or town council to its satisfaction authorizing the correction sought to be made.
(b)
The enumerators shall be entitled to and receive two and one-half cents (21/2¢) per name for all names found to be authentic by the city or town council, to be paid by the city or incorporated town.
Amended by Act 2017, No. 878,§ 1, eff. 8/1/2017.
Acts 1903, No. 46, §§ 2, 3, p. 78; C. & M. Dig., § 7663; Pope's Dig., § 9785; A.S.A. 1947, §§ 19-213, 19-214.
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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-111 - Reduction of city to lower grade - In general

(a)
Whenever the last federal census shows that any city of the first class has fewer than two thousand five hundred (2,500) inhabitants and that any city of the second class has fewer than five hundred (500) inhabitants, the city may be reduced to a city of the second class or to an incorporated town, respectively, upon the adoption of a resolution by the council of the municipal corporations requesting that the grade of the corporations be reduced.
(b)
(1)
The Board of Municipal Corporations, upon the receipt of a certified copy of the resolution, shall make an order reducing the grade of the municipal corporation.
(2)
Upon being advised of the action of the board, the Governor shall cause a statement to be prepared and transmitted to the mayor of the city or town stating the grade to which it has been reduced.
(c)
When the grade of a city has been reduced to city of the second class or to incorporated town, all officers of that city or town shall continue in office until the next general election for the city or town.
Amended by Act 2017, No. 260,§ 4, eff. 8/1/2017.
Acts 1931, No. 61, §§ 1, 2; Pope's Dig., §§ 9547, 9548; A.S.A. 1947, §§ 19-216, 19-217.
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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-112 - Incorporated town may become city of the second class

(a)
(1)
Any incorporated town in this state may become a city of the second class by the adoption and publication of an ordinance, duly adopted and published as provided by law, converting the incorporated town into a city of the second class. However, after the adoption and publication of the ordinance, the qualified voters of the town shall vote in any general election or a special election called by the mayor to be held in accordance with §
7-11-201
et seq., in favor of the ordinance.
(2)
If a majority of the qualified electors voting in the election vote in favor of the ordinance, a certified copy of the ordinance shall be filed with the Secretary of State. Thereupon the incorporated town shall become a city of the second class.
(b)
(1)
The officers of the incorporated town, upon filing with the Secretary of State the certified copy of the ordinance, shall immediately become officers of the city of the second class with full authority to proceed, do, and perform any and all things for, and on behalf of, the city of the second class as if elected as officers of the city of the second class. They shall serve as officers for the full period of time for which they were elected or until their successors are elected and qualified.
(2)
(A)
At the regular time for holding election of officers of incorporated towns, there shall be an election for the election of officers of the city of the second class, who shall hold office as officers of the city of the second class until the next regular time fixed by law for electing officers of a city of the second class or until their successors are elected and qualified.
(B)
However, the mayor of the incorporated town which has been raised to a city of the second class may call a special election by proclamation, to be held in accordance with §
7-11-101
et seq., which shall be published by two (2) insertions in a newspaper of general circulation in the county in which the city is located. This special election shall be held for the purpose of electing officers for the city of the second class.
Acts 1937, No. 334, § 1; Pope's Dig., § 9484; Acts 1939, No. 211, § 1; 1947, No. 227, § 1; A.S.A. 1947, § 19-215; Acts 2005, No. 2145, § 19; 2007, No. 1049, § 37; 2009, No. 1480, §§ 53, 54.
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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-113 - Effect of population changes on legislation

Whenever any law of this state provides that the provisions of it shall apply to any city within a defined population classification, it is declared to be the intent of the General Assembly that, in the event any city to which the law was applicable at the time of the enactment of that law shall subsequently achieve a lesser or greater population than the classification prescribed by law, the law shall nevertheless thereafter be equally applicable to any such city, irrespective of the fact that the city no longer has a population within the classification prescribed by the law.
Acts 1967, No. 498, § 1; A.S.A. 1947, § 19-218.
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 37 - CLASSIFICATION OF CITIES AND TOWNS (§§ 14-37-101 — 14-37-114) › Section 14-37-114 - Reduction of city of the first class to city of the second class

(a)
Whenever the last federal census shows that any city of the first class has less than five thousand (5,000) inhabitants, the city may be reduced to a city of the second class upon the adoption of a resolution by the council of the municipal corporation requesting that the grade of the municipal corporation be reduced.
(b)
The Board of Municipal Corporations, upon the receipt of a certified copy of the resolution, shall make an order reducing the grade of the municipal corporation, and, upon being advised of the action of the board, the Governor shall cause a statement thereof to be prepared and transmitted to the mayor of the city stating the grade to which the municipal corporation has been reduced.
Acts 1991, No. 514, § 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 38 - INCORPORATION AND ORGANIZATION OF MUNICIPALITIES (§§ 14-38-101 — 14-38-117) › Section 14-38-103 - Hearing on petition

(a)
(1)
Every incorporation hearing under this chapter shall be public and may be adjourned from time to time.
(2)
Any person interested may appear and contest the granting of the prayer of the petition, and affidavits in support of or against the petition, which may be prepared and submitted, shall be examined by the county court.
(b)
(1)
In its discretion, the court may permit the agent named in the original petition to amend or change it.
(2)
However, no amendment shall be permitted whereby territory not before embraced shall be added or the character of the proposed city or incorporated town changed from special to general, or from general to special, without appointing another time for a hearing and requiring new notice to be given as provided in §
14-38-101
.
Acts 1875, No. 1, § 36, p. 1; C. & M. Dig., § 7665; Pope's Dig., § 9787; A.S.A. 1947, § 19-102.
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 38 - INCORPORATION AND ORGANIZATION OF MUNICIPALITIES (§§ 14-38-101 — 14-38-117) › Section 14-38-104 - Order of incorporation - Transcript

(a)
The county court shall make out and endorse on the petition an order to the effect that the city or incorporated town as named and described in the petition may be organized if the court shall be satisfied after hearing the petition that:
(1)
The greater of either two hundred (200) or a majority of the qualified voters residing within the described territory have signed the petition;
(2)
The limits have been accurately described and an accurate map or plat of the limits made and filed;
(3)
The name proposed for the city or incorporated town is proper and sufficient to distinguish it from others of like kind in the state; and
(4)
Moreover, that it shall be deemed right and proper in the judgment and discretion of the court that the petition shall be granted.
(b)
(1)
The order shall be signed and delivered by the court, together with the petition and the map or plat, to the recorder of the county, whose duty it shall be to record it as soon as possible in the proper book or records and to file and preserve in his or her office the original papers, having certified thereon that it has been properly recorded.
(2)
It shall also be the duty of the recorder to make out and certify, under his or her official seal, two (2) transcripts of the record. The recorder shall forward one (1) copy to the Secretary of State and deliver one (1) copy to the agent of the petitioners, with a certificate thereon that a similar transcript has been forwarded to the Secretary of State as provided by this section.
Acts 1875, No. 1, § 37, p. 1; C. & M. Dig., § 7666; Pope's Dig., § 9788; A.S.A. 1947, § 19-103; Acts 1995, No. 299, § 1; 2001, No. 1233, § 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 38 - INCORPORATION AND ORGANIZATION OF MUNICIPALITIES (§§ 14-38-101 — 14-38-117) › Section 14-38-105 - Completion of incorporation

(a)
As soon as the record shall be made and the transcript certified, forwarded, and delivered, the inhabitants within the limits described in the petition shall be deemed a city or incorporated town, to be organized and governed under the provisions of this subtitle in like manner as if specially named therein.
(b)
As soon as the city or incorporated town shall be actually organized, by election of its officers as provided in §
14-38-108
, notice of its existence as such shall be taken in all judicial proceedings in the state.
Acts 1875, No. 1, § 38, p. 1; C. & M. Dig., § 7667; Pope's Dig., § 9789; A.S.A. 1947, § 19-104.
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 38 - INCORPORATION AND ORGANIZATION OF MUNICIPALITIES (§§ 14-38-101 — 14-38-117) › Section 14-38-106 - Complaint to prevent organization

(a)
One (1) month shall elapse from the time the transcripts are forwarded and delivered before notice shall be given of an election of officers in the city or incorporated town.
(b)
At any time within the one (1) month, any person interested may make complaint in writing, in the nature of an application for an injunction to the circuit court, or the judge in vacation, having given at least five (5) days' notice thereof. He or she shall furnish a copy of the complaint to the agent of the petitioners for the purpose of having the organization of the proposed city or incorporated town prevented.
Acts 1875, No. 1, § 39, p. 1; C. & M. Dig., § 7668; Pope's Dig., § 9790; A.S.A. 1947, § 19-105.