Arkansas § 14-86-1902 Distribution of funds to counties

Arkansas Statutes

§ 14-86-1902 — Distribution of funds to counties

Arkansas § 14-86-1902

Title14

This text of Arkansas § 14-86-1902 (Distribution of funds to counties) 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. § 14-86-1902 (2026).

Text

(a)Wherever any of the special districts or special taxing funds lie and exist wholly in one (1) county, then the county court shall have jurisdiction of the excess or surplus funds and may order them transferred to the general revenue fund of the county.

(b)Wherever the special taxing districts or special taxing funds lie in two (2) or more counties, then any chancellor in whose district any one (1) or more of the counties lie shall have jurisdiction of the excess or surplus so remaining and may, upon petition of any county judge or any taxpayer of any of the counties, order the excess and surplus so remaining to be paid and transferred to the treasurer of the respective counties in the proportion that the whole fund was contributed by the respective counties. The treasurers shall credi

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(a) Wherever any of the special districts or special taxing funds lie and exist wholly in one (1) county, then the county court shall have jurisdiction of the excess or surplus funds and may order them transferred to the general revenue fund of the county. (b) Wherever the special taxing districts or special taxing funds lie in two (2) or more counties, then any chancellor in whose district any one (1) or more of the counties lie shall have jurisdiction of the excess or surplus so remaining and may, upon petition of any county judge or any taxpayer of any of the counties, order the excess and surplus so remaining to be paid and transferred to the treasurer of the respective counties in the proportion that the whole fund was contributed by the respective counties. The treasurers shall credit the funds so received to the general revenue funds of their respective counties.