(a) (1) The quorum court of each county shall fix by ordinance the annual salaries of the following county officers within the minimums and maximums provided in this section: (A) The county judge; (B) The sheriff and ex officio collector of taxes; (C) The collector of taxes, where established by law; (D) The circuit clerk; (E) The county clerk, where established by law; (F) The assessor; (G) The treasurer; (H) The coroner; and (I) The surveyor. (2) The minimum and maximum salaries under this section do not include any county-provided insurance benefits or other county benefits required by federal or state law, rule, or regulation. (b) For purposes of determining the salaries of the elected county officers, unless otherwise specifically provided in this section, the counties shall be classified on the basis of population, as determined by the preceding federal decennial census, according to the following classifications: Classification Population Class 1 0 to 9,999 Class 2 10,000 to 19,999 Class 3 20,000 to 29,999 Class 4 30,000 to 49,999 Class 5 50,000 to 69,999 Class 6 70,000 to 199,999 Class 7 200,000 and above (c) (1) The annual salary of a county judge shall be in compensation for his or her services as the executive and administrator for the county, as judge of the county court, as presiding officer of the quorum court, and for all other services performed as provided by the Arkansas Constitution, by law, or by county ordinance. (2) The minimum and maximum salaries per annum of the county judge of a county shall be as follows: Classification Salary per Annum Class 1 not less than $30,000 nor more than $74,640 Class 2 not less than $31,000 nor more than $76,095 Class 3 not less than $32,000 nor more than $77,550 Class 4 not less than $33,000 nor more than $79,005 Class 5 not less than $34,000 nor more than $80,459 Class 6 not less than $35,000 nor more than $86,278 Class 7 not less than $36,000 nor more than $99,223 (d) (1) (A) The annual salary of a sheriff shall be compensation for services as a law enforcement officer, as the supervisor of the county jail, as custodian of persons accused or convicted of crimes, as an officer of the circuit court or county court, as the ex officio county tax collector and delinquent tax collector in those counties where that office is combined with the office of sheriff, and for all other services performed as provided by the Arkansas Constitution, by law, or by county ordinance. (B) In any county in which the offices of sheriff and collector are combined into a single office, the maximum and minimum salaries for that office in the appropriate county classification shall be increased by the following amounts: Classification Additional Salary Class 1 $1,500 Class 2 $1,500 Class 3 $2,500 Class 4 $2,500 Class 5 $3,000 Class 6 $3,000 Class 7 $4,000 (2) The minimum and maximum salaries per annum of the sheriff of a county shall be as follows: Classification Salary per Annum Class 1 not less than $30,000 nor more than $74,640 Class 2 not less than $31,000 nor more than $76,095 Class 3 not less than $32,000 nor more than $77,550 Class 4 not less than $33,000 nor more than $79,005 Class 5 not less than $34,000 nor more than $80,459 Class 6 not less than $35,000 nor more than $86,278 Class 7 not less than $36,000 nor more than $99,223 (e) (1) In those counties where the office of county tax collector has been separated from the office of sheriff, the annual salary of a county tax collector shall be in compensation for services as tax collector and delinquent tax collector and for all other services performed as provided by the Arkansas Constitution, by law, or by county ordinance. (2) The minimum and maximum salaries per annum of the county tax collector in those counties where the office has been separated from the office of sheriff shall be as follows: Classification Salary per Annum Class 1 not less than $27,000 nor more than $70,276 Class 2 not less than $28,000 nor more than $71,731 Class 3 not less than $29,000 nor more than $73,186 Class 4 not less than $30,000 nor more than $74,640 Class 5 not less than $31,000 nor more than $76,095 Class 6 not less than $32,000 nor more than $80,459 Class 7 not less than $33,000 nor more than $93,404 (f) (1) (A) The annual salary of a county and probate clerk shall be in compensation for his or her services as county clerk, probate clerk, clerk of the county court, clerk of the quorum court, registrar of voters, and for all other services performed as provided by the Arkansas Constitution, by law, or by county ordinance. (B) In those counties where the office of county and probate clerk is combined with the office of circuit clerk and ex officio recorder, the salary shall be as provided in this section. (C) In those counties where the office of county and probate clerk is combined with the office of circuit clerk and ex officio recorder, the minimum and maximum salaries for that office in the appropriate county classification shall be increased by the following amounts: Classification Additional Salary Class 1 $1,500 Class 2 $1,500 Class 3 $2,500 Class 4 $2,500 Class 5 $3,000 Class 6 $3,000 Class 7 $4,000 (2) The minimum and maximum salaries per annum of the county and probate clerk of a county shall be as follows: Classification Salary per Annum Class 1 not less than $27,000 nor more than $70,276 Class 2 not less than $28,000 nor more than $71,731 Class 3 not less than $29,000 nor more than $73,186 Class 4 not less than $30,000 nor more than $74,640 Class 5 not less than $31,000 nor more than $76,095 Class 6 not less than $32,000 nor more than $80,459 Class 7 not less than $33,000 nor more than $93,404 (g) (1) (A) The annual salary of a circuit clerk and ex officio recorder shall be in compensation for his or her services as clerk of the circuit court, as ex officio recorder, and for all other services performed as provided by the Arkansas Constitution, by law, or by county ordinance. (B) In those counties where the office of circuit clerk and ex officio recorder is combined with the office of county and probate clerk, the minimum and maximum salaries for that office in the appropriate county classification shall be increased by the following amounts: Classification Additional Salary Class 1 $1,500 Class 2 $1,500 Class 3 $2,500 Class 4 $2,500 Class 5 $3,000 Class 6 $3,000 Class 7 $4,000 (2) The minimum and maximum salaries per annum of the circuit clerk and ex officio recorder of a county shall be as follows: Classification Salary per Annum Class 1 not less than $27,000 nor more than $70,276 Class 2 not less than $28,000 nor more than $71,731 Class 3 not less than $29,000 nor more than $73,186 Class 4 not less than $30,000 nor more than $74,640 Class 5 not less than $31,000 nor more than $76,095 Class 6 not less than $32,000 nor more than $80,459 Class 7 not less than $33,000 nor more than $93,404 (h) (1) (A) The annual salary of a county assessor shall be in compensation for all services performed as county assessor, appraiser, and as provided by the Arkansas Constitution, by law, or by county ordinance. (B) In any county in which the offices of assessor and collector are combined into a single office, the maximum and minimum salaries of the county assessor and collector in the appropriate county classification shall be increased by the following amounts: Classification Additional Salary Class 1 $1,500 Class 2 $1,500 Class 3 $2,500 Class 4 $2,500 Class 5 $3,000 Class 6 $3,000 Class 7 $4,000 (2) The minimum and maximum salaries per annum of the county assessor of a county shall be as follows: Classification Salary per Annum Class 1 not less than $27,000 nor more than $70,276 Class 2 not less than $28,000 nor more than $71,731 Class 3 not less than $29,000 nor more than $73,186 Class 4 not less than $30,000 nor more than $74,640 Class 5 not less than $31,000 nor more than $76,095 Class 6 not less than $32,000 nor more than $80,459 Class 7 not less than $33,000 nor more than $93,404 (i) (1) (A) The annual salary of a county treasurer shall be in compensation for all services performed as provided by the Arkansas Constitution, by law, or by county ordinance. (B) In any county in which the offices of treasurer and collector are combined into a single office, the maximum and minimum salaries of the county treasurer and collector in the appropriate county classification shall be increased by the following amounts: Classification Additional Salary Class 1 $1,500 Class 2 $1,500 Class 3 $2,500 Class 4 $2,500 Class 5 $3,000 Class 6 $3,000 Class 7 $4,000 (2) The minimum and maximum salaries per annum for the county treasurer of a county shall be as follows: Classification Salary per Annum Class 1 not less than $27,000 nor more than $70,276 Class 2 not less than $28,000 nor more than $71,731 Class 3 not less than $29,000 nor more than $73,186 Class 4 not less than $30,000 nor more than $74,640 Class 5 not less than $31,000 nor more than $76,095 Class 6 not less than $32,000 nor more than $80,459 Class 7 not less than $33,000 nor more than $93,404 (j) (1) The compensation of a county coroner shall be for all services performed as provided by the Arkansas Constitution, by law, or by county ordinance. (2) The minimum and maximum salaries per annum of the county coroner of a county shall be as follows: Classification Salary per Annum Class 1 not less than $3,802 nor more than $12,990 Class 2 not less than $4,302 nor more than $13,990 Class 3 not less than $4,803 nor more than $16,990 Class 4 not less than $5,303 nor more than $30,990 Class 5 not less than $5,800 nor more than $40,900 Class 6 not less than $6,300 nor more than $48,990 Class 7 not less than $33,000 nor more than $93,404 (k) Compensation of the county surveyor shall be fixed by the quorum court.