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16-21-114. County attorneys.
Arkansas Code — all titles (historical 2020) · legal_authorities
16-21-114. County attorneys.
(a) A county civil attorney or county attorney may be selected pursuant to ordinance of the quorum court for each county in the state.
(b) The county attorney shall commence and prosecute or defend all civil actions in which his county is concerned.
(c) The county attorney shall give his opinion, without fee or reward, to any township or county official on any question of civil law concerning the county which is pending before the official.
(d) All civil duties provided by the laws of the State of Arkansas or the ordinances of the several counties to be performed by the prosecuting attorney shall be performed by the county attorney in those counties which have established the office of civil attorney.
(e) The office of county attorney shall be funded pursuant to ordinance of the quorum court of the county.
(f)(1) In counties having a full-time office of county civil attorney or a contract county civil attorney, every municipality, school district, and other local taxing unit receiving ad valorem or other tax funds collected by county collectors shall reimburse the county for the taxing unit's pro rata share of the necessary legal costs incurred by the county in assessing property, collecting taxes, and receiving and disbursing revenues for the unit.
(2) Such legal costs shall include:
(A) Reasonable expenses incurred by a county civil attorney and his staff while providing tax-related legal services for the unit; and
(B) A percentage of the salaries and fringe benefits of a full-time county civil attorney and his staff based on the ratio between time spent on tax-related legal services for the taxing unit and time spent on all legal services; and
(C) A reasonable fee charged by a contract county civil attorney for service
Source: Arkansas Code — historical release 78 (November 6, 2020) · 16-21-114
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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Record provenance
Stable record: arkansas_code:legal_authorities:16-21-114
Source file: gov.ar.code.title.16.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c54141788fdb4063cd8250d88eb901a2daf7e8c0123675358c8a48e856135779
Source location: content.xml paragraph 12506
Stored source content
16-21-114. County attorneys.
(a) A county civil attorney or county attorney may be selected pursuant to ordinance of the quorum court for each county in the state.
(b) The county attorney shall commence and prosecute or defend all civil actions in which his county is concerned.
(c) The county attorney shall give his opinion, without fee or reward, to any township or county official on any question of civil law concerning the county which is pending before the official.
(d) All civil duties provided by the laws of the State of Arkansas or the ordinances of the several counties to be performed by the prosecuting attorney shall be performed by the county attorney in those counties which have established the office of civil attorney.
(e) The office of county attorney shall be funded pursuant to ordinance of the quorum court of the county.
(f)(1) In counties having a full-time office of county civil attorney or a contract county civil attorney, every municipality, school district, and other local taxing unit receiving ad valorem or other tax funds collected by county collectors shall reimburse the county for the taxing unit's pro rata share of the necessary legal costs incurred by the county in assessing property, collecting taxes, and receiving and disbursing revenues for the unit.
(2) Such legal costs shall include:
(A) Reasonable expenses incurred by a county civil attorney and his staff while providing tax-related legal services for the unit; and
(B) A percentage of the salaries and fringe benefits of a full-time county civil attorney and his staff based on the ratio between time spent on tax-related legal services for the taxing unit and time spent on all legal services; and
(C) A reasonable fee charged by a contract county civil attorney for services rendered regarding the assessment, collection, receipt, or disbursement of taxes.
(3) The amount to be reimbursed annually by each taxing unit, as its pro rata share of the county's necessary legal costs, shall be based on the proportion that the total of taxes collected for the benefit of each taxing unit bears to the total of taxes collected for the benefit of all taxing units.
(4) To facilitate reimbursement, there is hereby created a county attorney's fund, which shall be administered in the same manner as the county assessor's fund established in § 14-15-204.
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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. The source passage cites 14-15-204. This identifies an authority to review, not proof of applicability.