Title 14 — Local Government

In all cases where the owner of lands situated in a county and outside of a city of the first or second class or incorporated town has dedicated a portion of the lands as streets, alleys, or roadways by platting the lands into additions or subdivisions and causing the plat to be …

(a) (1) The owners of all lots and blocks abutting upon any street, alley, or roadway, or portion thereof, desired to be vacated shall file a petition in the county court requesting the court to vacate it.(2) The petition shall clearly designate or describe the street, alley, or …

(a) At the time named in the notice, the parties signing the petition and any other parties owning lots or blocks in the platted lands not abutting on the streets, alleys, or roadways, or portions thereof, to be vacated or otherwise affected by the vacation shall be heard; and th…

(a) If the county court shall find that the petition should be granted, either in whole or in part, it shall enter an order vacating the streets, alleys, roadways, or portions thereof. (b) (1) The finding and order of the county court shall be conclusive on all parties having or …

(a) The owners of all lots abutting on the streets, alleys, or roadways, or portions thereof, vacated by an order of the county court, as provided for in § 14-18-108, shall have the right to have reduced to acreage such lots and the streets or alleys so vacated by petition to the…

(a) In all cases where land theretofore platted into lots and blocks has been returned to acreage under the order of the county court in which the land lies and where the return to acreage did not involve the closing of any public road or thoroughfare, the action of the court in …

(a) (1) When a county court shall have made an order for the erection of any public building, it shall appoint some suitable person as commissioner of public buildings, who shall superintend the erection of it.(2) The court shall fill, from time to time, any vacancy that may happ…

A.C.A. § 14-19-102Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(a) When the ground for erecting any public building shall be designated as indicated in § 14-19-102 [repealed], the commissioner of public buildings shall prepare and submit to the county court a plan of the building to be erected, the dimensions thereof, and the materials of wh…

(1) It shall be the duty of the commissioner of public buildings to:(1) Superintend and direct the execution of the work;(2) See that the materials employed are good and the work is executed according to contract; and(3) Make report of the progress and condition thereof from time…

(a) When any installment shall become due to the contractor according to contract, the county court shall make an order that it be paid out of the county treasury. (b) No such order shall be made, except on the certificate of the commissioner of public buildings, that due proport…

The county court shall have power, from time to time, to alter, repair, or rebuild any county building which has been erected in their county and may cause necessary buildings and fixtures to be erected, as circumstances may require and the funds of the county may admit. Moreover…

(a) (1) In every case where any public buildings belonging to any county in this state have been destroyed by fire, or otherwise, and the loss of the building calls for speedy and prompt action for repair or rebuilding thereof, the county judge of the county may hold a special te…

(a) There shall be erected in each county, at its established seat of justice, a good and sufficient courthouse and jail. (b) The quorum court may determine by a majority vote or by referral to a vote of the people the location of the jail facility at some location other than the…

A.C.A. § 14-19-109Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

As soon as the courthouse and jail shall be erected and the circumstances of the county will permit, there shall also be erected a fireproof building at some convenient place near the courthouse or a fireproof vault in the courthouse, in which shall be kept the records of the rec…

(a) (1) In all counties which are divided into two (2) judicial districts, either by the Arkansas Constitution or by legislative enactment, the qualified electors of the county residing in each judicial district of a county so divided shall have and are vested with all the powers…

(a) A county is authorized to prohibit and punish any act, matter, or thing which the laws of this state make a misdemeanor and to prescribe penalties for all offenses in violation of any ordinance of the county not greater nor less than the penalties prescribed for similar offen…

(a) (1) There is hereby created on the books of the treasurer of each county in the state a fund to be used for the purpose of paying reasonable and necessary costs incurred in the defense of indigent persons accused of criminal offenses and in the representation of persons again…

(a) The quorum court shall specify the amount of appropriations for each purpose in dollars and cents, and except as authorized in this section, the total amount of appropriations for all county or district purposes for any one (1) year shall not exceed ninety percent (90%) of th…

(a) Every order of allowance made by the county court shall set forth the appropriation out of which it is to be paid. (b) It shall be the duty of the clerk annually and immediately after the adjournment of the county quorum court for the levy of taxes and the making of the appro…

The county treasurer or the county comptroller shall submit each month to the county quorum court a full report and a detailed statement of the financial condition of the county, showing receipts, disbursements, and balance on hand.

No county court or agent of any county shall make any contract on behalf of the county unless an appropriation has been previously made therefor and is wholly or in part unexpended. In no event shall any county court or agent of any county make any contract in excess of any appro…

(a) (1) The quorum court of each county in this state may provide for the participation of its county in the services and activities of the Association of Arkansas Counties, a domestic corporation organized and existing under the provisions of the Arkansas Nonprofit Corporation A…

(a) (1) (A) The quorum court of each county, upon request filed with the quorum court by one (1) or more volunteer fire departments whose fire protection districts cover an unincorporated area of the county, may adopt an ordinance authorizing a designated county official to colle…

(a) (1) The quorum court of each county is authorized to establish garbage and trash collecting services, solid waste disposal facilities, and similar services for the benefit of the rural residents of the counties to provide, for such rural residents, services comparable to thos…

The county quorum courts may appoint special officials to solemnize marriages within their respective counties. However, the maximum number of such officials shall not exceed two (2) per ten thousand (10,000), or fraction thereof, population in the county as determined by the las…

(a) (1) The quorum court of a county may levy, in addition to fees and taxes now charged, a fee not to exceed five dollars ($5.00) on each application for a marriage license.(2) The fee levied under subdivision (a)(1) of this section shall be collected by the county clerk at the …

(a) (1) (A) (i) Any county in which there is located a municipality that levies a gross receipts tax on hotels, motels, restaurants, or similar establishments as authorized in the Advertising and Promotion Commission Act, § 26-75-601 et seq., may levy by ordinance of the county q…

The quorum court in each county shall provide for the collection of delinquent taxes within the county and shall place by ordinance the responsibility therefor in the office of the county collector or the combined office of sheriff and collector, or may provide for the collection…

The taxes levied for county purposes named and specified shall be extended upon the tax books under the general head of county expenses, and warrants drawn by the clerk shall specify the fund or appropriation upon which they are drawn, respectively, and shall be made payable to t…

A.C.A. § 14-20-115Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(a) The quorum courts of the counties of Arkansas are hereby authorized by ordinance to establish a youth accident prevention program designed to educate junior and senior high school students about driving while intoxicated, seat belt safety, and injuries resulting from drinking…

(a) (1) In order to provide necessary financial information for the county judge, the members and committees of the county quorum court, and other interested officers and departments of the county, the Legislative Auditor is authorized and directed to develop a comprehensive fina…

(a) (1) The county clerk or county comptroller and the county treasurer shall cause to be made out a full and complete annual financial report of the county, in the form of a statement of revenues, expenditures, and changes in fund balances, using the financial records of the cou…

A.C.A. § 14-21-103Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(a) (1) Whenever there is any money or funds of any kind, from whatever source derived, in the State Treasury belonging to any county, the county court of the county shall make an order authorizing and directing the county treasurer to draw them.(2) Upon the county treasurer pres…

(a) Where various funds of counties are on deposit in a closed bank and the bank could be reopened by agreements for deferred payments of deposits, the county court of any county in which any closed bank is situated is authorized, by proper order of the county court, to consent t…

When any surplus is left remaining unexpended and unappropriated in the county general fund, the county road fund, the school fund, or any other special fund provided by law from any previous year, the county court of any such county is authorized, by proper order made and entere…

A.C.A. § 14-21-107Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

A.C.A. § 14-21-108Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

If county funds are designated for a specific position in the county and the position is subsequently abolished, the county court, by appropriate order, may transfer any remaining balance of county funds designated for that purpose to the county general revenue fund to be used fo…

(a) Ordinance. Each quorum court may by ordinance establish a drug enforcement fund. The ordinance shall set a maximum amount for the fund, not to exceed fifty thousand dollars ($50,000). The drug enforcement fund shall be administered by the county sheriff in accordance with the…

(a) Drug enforcement funds shall be used only for direct expenses associated with the investigation of the criminal drug laws of this state, including without limitation:(1) The purchase of evidence;(2) The payment of informants;(3) The relocation or security of witnesses, or bot…

(a) After a quorum court has approved a proper ordinance establishing a drug enforcement fund, set the maximum amount of the fund, and appropriated funds for the fund, the county judge may approve a county claim for the initial establishment of the drug enforcement fund. (b) If a…

Accounting records shall be maintained by the sheriff's office for the receipt, disbursement, accounting, and documentation of funds according to the written procedures established by the Division of Legislative Audit.

(1) As used in this chapter, unless the context otherwise requires:(1) “Commodities” means all supplies, goods, material, equipment, machinery, facilities, personal property, and services other than personal services, purchased for or on behalf of the county;(2) “Formal bidding” …

(a) It is unlawful for a county official to make a purchase with county funds in excess of thirty-five thousand dollars ($35,000), unless the method of purchasing prescribed under this chapter is followed. (b) This chapter does not apply to a purchase under thirty-five thousand d…

Any person or official who intentionally violates the provisions of this chapter upon conviction shall be fined in any amount not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000). In addition thereto, he or she may be removed from his or her office…

(a) A purchase of a commodity made by a county purchasing official with county funds, except those specifically exempted by this chapter, shall be made as follows:(1) Formal bidding is required in each instance in which the estimated purchase price equals or exceeds thirty-five t…