Arkansas Statutes
§ 14-14-1105 — Jurisdiction of county court
Arkansas·Title 14
(a)The General Assembly determines that all powers not vested in the county judge under the provisions of Arkansas Constitution, Amendment 55, to be exercised by the county judge as the chief executive officer of the county, shall continue to be exercised and administered by the county court, over which the judge shall preside.
(b)The county court of each county shall have exclusive original jurisdiction in all matters relating to:
(1)County Taxes. Jurisdiction shall include all real and personal ad valorem taxes collected by a county government, including all related administrative processes, assessment of property, equalization of assessments on appeal, tax levies, tax collection, and distribution of tax proceeds. This jurisdiction shall be exercised pursuant to law;
(2)Paupers. Juri
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Opinion No.
(Arkansas Attorney General Reports, 1993)
Legislative History
Acts 1977, No. 742, § 80; 1979, No. 413, § 18; A.S.A. 1947, § 17-3903; Acts 1993, No. 403, § 4.
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