Title 14 — Local Government
192 chapters · 901 sections in this title.
Ark. Code Ann. § 14-24-101 Issuance of warrant — Payment
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(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 …
Ark. Code Ann. § 14-24-102 Form of warrant
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Click here to view form.
Ark. Code Ann. § 14-24-103 Signing — Numbering
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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.
Ark. Code Ann. § 14-24-104 Clerk's register of warrants
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(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: Click here to view t…
Ark. Code Ann. § 14-24-105 Cancellation of scrip
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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.
Ark. Code Ann. § 14-24-106 Loss of certificates
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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 …
Ark. Code Ann. § 14-24-107 Fraudulent or wrongfully issued warrants
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(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…
Ark. Code Ann. § 14-24-108 Order of payment
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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 dis…
Ark. Code Ann. § 14-24-109 Receipt for public payments
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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.
Ark. Code Ann. § 14-24-112 Record of redeemed warrants
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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 amo…
Ark. Code Ann. § 14-24-113 [Repealed.]
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A.C.A. § 14-24-113Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 14-24-114 Calling in outstanding scrip
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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…
Ark. Code Ann. § 14-24-115 Notice of redemption, etc
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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 pre…
Ark. Code Ann. § 14-24-116 Failure to present scrip
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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 …
Ark. Code Ann. § 14-24-117 Right to call in annually
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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.
Ark. Code Ann. § 14-24-118 Duty on presentation
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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 app…
Ark. Code Ann. § 14-24-119 Time scrip must be presented
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(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 there…
Ark. Code Ann. § 14-24-120 Time checks to be redeemed
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(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 …
Ark. Code Ann. § 14-24-121 Electronic funds transfer system
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(a) A disbursement of county funds used for a payment to a federal or state governmental entity or to a creditor by order of a court of competent jurisdiction may be made by electronic funds transfer if the:(1) Claim has been submitted and approved through the county claim proces…
Ark. Code Ann. § 14-24-201 Purpose
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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 t…
Ark. Code Ann. § 14-24-202 Modification of warrant system permitted
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(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 re…
Ark. Code Ann. § 14-24-203 Court approval of implementation
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(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) Adop…
Ark. Code Ann. § 14-24-204 Payment generally
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(a) (1) It is the intent of this subchapter that after a claim has been properly presented to a county court with a proper certification and itemization thereof, as provided by law, then upon approval the county clerk may cause a check to be prepared in payment of the claim. This…
Ark. Code Ann. § 14-24-205 Check disbursement record
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(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 det…
Ark. Code Ann. § 14-24-206 Claims against school districts
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(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 pr…