Arkansas § 14-25-117 County assessor

Arkansas Statutes

§ 14-25-117 — County assessor

Arkansas § 14-25-117

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This text of Arkansas § 14-25-117 (County assessor) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 14-25-117 (2026).

Text

(a)(1) The assessor shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office.

(2)The bank account shall be maintained as prescribed in § 14-25-102 , and the provisions of §§ 14-25-103 , 14-25-104 , 14-25-107 , and 14-25-108(a) shall apply to the account.

(b)(1) Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written.

(2)The cash disbursement journal shall also contain the classification of the disbursement.

(c)(1) Receipts shall be recorded in a cash receipts journal that indicates the:

(A)Date of receipt;

(B)Identification of payor;

(C)Receipt number;

(D)Total amount received; and (E) Classification of receipts.

(2)If using mechanica

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(a) (1) The assessor shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office. (2) The bank account shall be maintained as prescribed in § 14-25-102 , and the provisions of §§ 14-25-103 , 14-25-104 , 14-25-107 , and 14-25-108(a) shall apply to the account. (b) (1) Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written. (2) The cash disbursement journal shall also contain the classification of the disbursement. (c) (1) Receipts shall be recorded in a cash receipts journal that indicates the: (A) Date of receipt; (B) Identification of payor; (C) Receipt number; (D) Total amount received; and (E) Classification of receipts. (2) If using mechanical receipting devices such as cash registers, the cash receipts journal shall indicate the: (A) Date of collections; (B) Tape number, if applicable; (C) Total amount collected; and (D) Classification of collections. (d) (1) The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis. (2) The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements. (3) The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.