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14-15-204. Claim for salaries and expenses.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-15-204. Claim for salaries and expenses.
(a) The county assessor shall file an itemized claim, no less often than quarterly, with the clerk of the county court for salaries earned and for reimbursement of authorized expenses incurred. The county court shall promptly examine each claim, and if it finds the claim to be correct, the county court shall enter an order directing the county clerk to issue a warrant upon the county treasury, payable from the county assessor's fund, hereby created, for the amount so found to be due.
(b)(1) Annually, at the time of making the final settlement of taxes collected by the county tax collector, the county funds of the various taxing units shall be charged with such units' respective pro rata shares of the salaries and expenses, as provided in § 14-15-203, and the amounts so charged shall be credited to the county assessor's fund of the county.
(2) In order to facilitate the payment of salaries and expenses, the county court may authorize and direct by order duly entered the county treasurer to make advance transfers from the collector's unapportioned fund, or the county general fund, to the county assessor's fund, with advances to be repaid at the time of making final settlement of amounts due the county assessor's fund.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-15-204
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:14-15-204
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a958868fefd065d56710ad9ed2dcf8947e5cabcfc202dd41ccac8d1fc10dc1d8
Source location: content.xml paragraph 3527
Stored source content
14-15-204. Claim for salaries and expenses.
(a) The county assessor shall file an itemized claim, no less often than quarterly, with the clerk of the county court for salaries earned and for reimbursement of authorized expenses incurred. The county court shall promptly examine each claim, and if it finds the claim to be correct, the county court shall enter an order directing the county clerk to issue a warrant upon the county treasury, payable from the county assessor's fund, hereby created, for the amount so found to be due.
(b)(1) Annually, at the time of making the final settlement of taxes collected by the county tax collector, the county funds of the various taxing units shall be charged with such units' respective pro rata shares of the salaries and expenses, as provided in § 14-15-203, and the amounts so charged shall be credited to the county assessor's fund of the county.
(2) In order to facilitate the payment of salaries and expenses, the county court may authorize and direct by order duly entered the county treasurer to make advance transfers from the collector's unapportioned fund, or the county general fund, to the county assessor's fund, with advances to be repaid at the time of making final settlement of amounts due the county assessor's fund.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-15-203. Pro rata contribution to salaries.
(a)(1) It is declared to be the policy of the state and local governments of Arkansas that from and after July 1, 1947, the state and every county, municipality, school district, and other taxing unit, excepting only special improvement districts to which the county assessor is not required by law to render service, receiving ad valorem or other tax funds collected by county collectors or certified to the Chief Fiscal Officer of the State pursuant to § 26-26-310 by county collectors shall contribute funds for the payment of the salaries, and the necessary expenses incurred in the performance of their official duties, of the county assessors and their deputies.
(2)(A) At least twenty (20) days prior to the quorum court meeting at which the annual budget is adopted, the county assessor shall provide to each taxing unit a copy of the proposed budget of the county assessor for the next year.
(B) At least ten (10) days prior to any meeting of the quorum court at which an amendment adding an appropriation exceeding one percent (1%) of the original budget amount to the budget of the county assessor shall be presented, the county assessor shall provide to each taxing unit a copy of the proposed amendment.
(C) Copies of the budget and any amendments shall be provided by giving copies to the following:
(i) For the county, to the county clerk;
(ii) For a municipality, to the clerk or recorder; and
(iii) For a school district, to the superintendent.
(b)(1) For the purpose of carrying out this policy, the amount to be contributed annually by each of the taxing units shall be in the proportion that the total of such taxes collected or certified to the state pursuant to § 26-26-310 for the benefit of each taxing unit bears
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-15-203
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-15-203. This identifies an authority to review, not proof of applicability.