Title 14 — Local Government
192 chapters · 901 sections in this title.
Ark. Code Ann. § 14-23-101 Presentment to county court — Appeals
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(a) All persons having demands against any county shall present them, duly verified according to law, to the county court of the county for allowance or rejection. (b) From the order of the court thereon, appeals may be prosecuted as provided by law. If on any such appeal the jud…
Ark. Code Ann. § 14-23-102 Itemized account required
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In all cases, the county court shall require an itemized account of any claim presented to it for allowance, certified or sworn to as required by law, and, in addition, the court may require in all cases satisfactory evidence of the correctness of the account.
Ark. Code Ann. § 14-23-103 Examination of parties and documents
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In the investigation of any account, each county court may examine all the parties and witnesses, on oath, touching the matter, or any other matter arising under this act and shall have power to compel the production of all books, accounts, papers, or documents which may be neces…
Ark. Code Ann. § 14-23-104 Court order for payment
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No moneys appropriated by the county quorum court from a tax levied or from any other source shall be paid out of the county treasury, except on an order duly made by the county court, while in session, and entered upon the records of its proceedings.
Ark. Code Ann. § 14-23-105 Supporting documentation
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(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 …
Ark. Code Ann. § 14-23-106 Allowance of more than amount due unlawful
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(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 Stat…
Ark. Code Ann. § 14-23-107 Enforcing provisions against allowances in excess of revenues
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(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…
Ark. Code Ann. § 14-23-108 Unauthorized or constructive fees prohibited
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(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 sect…
Ark. Code Ann. § 14-23-109 Time limit on payment of allowed claims
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(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 c…
Ark. Code Ann. § 14-23-201 Applicability
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The provisions of this subchapter shall not be applicable to any county in this state having a county comptroller established pursuant to legislative act.
Ark. Code Ann. § 14-23-202 Penalty
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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.
Ark. Code Ann. § 14-23-203 Claims filed with county clerk
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(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 an…
Ark. Code Ann. § 14-23-204 Information recorded on dockets
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(1) 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…
Ark. Code Ann. § 14-23-205 Recording in proper journal
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(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 pr…
Ark. Code Ann. § 14-23-206 Approval or disapproval by county court
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(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 approv…
Ark. Code Ann. § 14-23-207 Payment of claims generally
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(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 …
Ark. Code Ann. § 14-23-208 Payment of rent on equipment and machinery
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(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,…