Browse Arkansas Code titles and sections
21-6-302. County treasurers — Commission — Definition — Findings.
Arkansas Code — all titles (historical 2020) · legal_authorities
21-6-302. County treasurers — Commission — Definition — Findings.
(a) The General Assembly finds that:
(1) Requiring the collection of commissions from funds under this section provides for fair and equitable treatment of the entities on the books of the county;
(2) The exceptions to the collection of commissions from funds are valid exceptions; and
(3) The exceptions to the collection of county treasurer commissions under this section are the only valid exceptions.
(b) Unless otherwise provided under subdivision (f)(1) of this section or subsection (g) of this section or under § 6-13-701, § 6-17-908, § 6-20-221, § 8-15-111, § 14-90-913, § 14-174-109, § 14-284-403, or § 19-5-1096, the county treasurers shall collect, as a treasurer's commission, two percent (2%) on all funds coming into their hands as treasurers and to be paid out of the respective funds.
(c) The commissions collected under this section shall be paid into the county treasury to the credit of the county treasurer's commission fund.
(d) The moneys collected by the treasurer as commissions shall be used by the treasurer to offset administrative costs.
(e)(1) The treasurer may set aside up to ten percent (10%) of the gross commissions collected annually to be credited to the county treasurer's automation fund to be used:
(A) To operate the office of the county treasurer;
(B) For administrative costs; and
(C) To purchase, maintain, and operate an automated accounting and record-keeping system.
(2) The acquisition and update of software for the automated accounting and record-keeping system are permitted uses of these funds.
(3)(A) Moneys deposited into the county treasurer's automation fund may accumulate and are not subject to the distribution of excess commission.
(B) The moneys
Source: Arkansas Code — historical release 78 (November 6, 2020) · 21-6-302
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:21-6-302
Source file: gov.ar.code.title.21.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3f21e778bcd121e92d5205f0eceff796b8bbfa734b17f925fa950f9e0c37eeaf
Source location: content.xml paragraph 5414
Stored source content
21-6-302. County treasurers — Commission — Definition — Findings.
(a) The General Assembly finds that:
(1) Requiring the collection of commissions from funds under this section provides for fair and equitable treatment of the entities on the books of the county;
(2) The exceptions to the collection of commissions from funds are valid exceptions; and
(3) The exceptions to the collection of county treasurer commissions under this section are the only valid exceptions.
(b) Unless otherwise provided under subdivision (f)(1) of this section or subsection (g) of this section or under § 6-13-701, § 6-17-908, § 6-20-221, § 8-15-111, § 14-90-913, § 14-174-109, § 14-284-403, or § 19-5-1096, the county treasurers shall collect, as a treasurer's commission, two percent (2%) on all funds coming into their hands as treasurers and to be paid out of the respective funds.
(c) The commissions collected under this section shall be paid into the county treasury to the credit of the county treasurer's commission fund.
(d) The moneys collected by the treasurer as commissions shall be used by the treasurer to offset administrative costs.
(e)(1) The treasurer may set aside up to ten percent (10%) of the gross commissions collected annually to be credited to the county treasurer's automation fund to be used:
(A) To operate the office of the county treasurer;
(B) For administrative costs; and
(C) To purchase, maintain, and operate an automated accounting and record-keeping system.
(2) The acquisition and update of software for the automated accounting and record-keeping system are permitted uses of these funds.
(3)(A) Moneys deposited into the county treasurer's automation fund may accumulate and are not subject to the distribution of excess commission.
(B) The moneys shall be appropriated and expended for the uses designated in this section by the quorum court at the direction of the treasurer.
(f)(1) The treasurer shall not receive a commission for the handling of revolving loan, equalizing, and vocational education funds, proceeds of school bond sales, money collected from insurance or risk management funds on losses, federal or state grants, funds the county treasurer is not statutorily or by ordinance authorized to manage, and nonrevenue receipts.
(2) As used in this subsection, “nonrevenue receipts” means reimbursement of all or a part of a payment made by the county.
(g)(1) Except as provided in subdivision (g)(2) of this section, in the case of funds of a school district composed of area in two (2) or more counties, only the county treasurer of the county in which the district is administered shall be allowed a commission on the funds.
(2) If the school district has a district treasurer, the county treasurer collecting the school district funds and remitting them to the district treasurer is allowed a commission on the funds of that school district in accordance with §§ 6-13-701 and 6-20-221.
(h) Annual commissions not used for the operation of the county treasurer's office, except those commissions set aside in the county treasurer's automation fund, shall be prorated to the appropriate entities as excess commission.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-13-701. Powers and duties — Definition.
(a) The board of directors of any school district in Arkansas is authorized to appoint a treasurer to handle the funds of the school district.
(b) The treasurer shall be appointed at a regular meeting of the board of directors.
(c) An executed certificate of appointment shall be filed with the county clerk, the county treasurer, and the Secretary of the Department of Finance and Administration.
(d) School district treasurers shall execute a surety bond in such amount as may be required by the secretary, who shall approve the bond. The premium on the bond shall be paid out of the funds of the school district.
(e) The duties of the school district treasurer shall be as follows:
(1)(A) To receive and disburse funds of the school district. Disbursements of such funds shall be made only upon:
(i) Checks or warrants signed by the disbursing officer of the school district board of directors and by the superintendent of the school district; or
(ii) The electronic transfer of funds if the electronic transfer is:
(a) Initiated by the school district; and
(b) Authorized in writing by both the disbursing officer of the board of directors and the superintendent of the school district.
(B) As an evidence of authority for disbursement of any funds, the school district treasurer shall have on hand approved:
(i) Invoices;
(ii) Payrolls that conform with written contracts on file in his or her office; and
(iii) Other appropriate documentation that indicates an authority for disbursement;
(2) To keep a record of all financial transactions of the school district on forms approved by the Division of Elementary and Secondary Education and Arkansas Legislative Audit;
(3) To make a monthly statement to the school distric
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-13-701
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 6-13-701. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-17-908. Teachers' salary fund.
(a) Only warrants or checks in payment of the following shall be paid from the teachers' salary fund:
(1) Salaries of teachers;
(2) Dues of teachers to professional organizations;
(3) Teachers' contributions to the Arkansas Teacher Retirement System; and
(4)(A) Insurance or other fringe benefits for teachers.
(B) However, insurance or other fringe benefits must be approved by a majority of the teachers in the school district voting in a secret election.
(b) The county treasurer and his or her surety or the school district treasurer, if the school district has its own treasurer, and his or her surety shall be liable for any warrants or checks paid from the teachers' salary fund which are not herein authorized.
(c) No officer, agent, or other person shall charge or collect any commission for handling any part of the teachers' salary fund.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-17-908
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 6-17-908. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-20-221. County treasurer's commission on school funds — Exceptions.
(a) Unless otherwise provided by law, the county treasurer shall be allowed a commission of two percent (2%) on all school funds paid into his or her hands, except on borrowed money, or the proceeds of the sale of bonds and all other funds on which the law shall not allow commission. In the case of a school district that is composed of area in two (2) or more counties, only the county treasurer of the county in which the school district is administered shall be allowed a commission on the funds of the school district unless the school district has a district treasurer, in which case the county treasurer collecting the school district funds shall be allowed a commission on the funds of that school district.
(b) The county school funds shall pay such proportional part of the salaries and expenses of the county treasurer's office as the total county treasurer's commissions on school funds bear to the total county treasurer's commissions on all funds.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-20-221
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 6-20-221. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
8-15-111. District boards of directors — Powers and duties.
(a) The board of directors of a property assessed energy improvement district may:
(1) Issue revenue bonds on behalf of the district;
(2) Make and adopt all necessary bylaws for its organization and operation;
(3) Elect officers and employ personnel necessary for its operation;
(4) Operate, maintain, expand, and fund a PACE project;
(5) Apply for, receive, and spend grants for any purpose under this chapter;
(6) Enter into agreements and contracts on behalf of the district;
(7) Receive property or funds by gift or donation for the finance and support of the district;
(8) Reimburse a governmental entity for expenses incurred in performing a service for the district;
(9) Assign assessments to a private lending institution; and
(10) Do all things necessary or appropriate to carry out the powers expressly granted or duties expressly imposed under this chapter.
(b) The board of directors shall:
(1) Allow a commission of:
(A) One and five-tenths percent (1.5%) for the extension of district assessments by the county assessor or county clerk;
(B) One and five-tenths percent (1.5%) for the collection of district assessments by the county collector; and
(C) One-eighth of one percent (0.125%) for services of a county treasurer in disbursing the moneys collected for district assessments; and
(2) Adopt rules consistent with this chapter or with other legislation that in its judgment may be necessary for the proper enforcement of this chapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 8-15-111
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 8-15-111. This identifies an authority to review, not proof of applicability.