Arkansas Code Title 14, Subtitle 2, Chapter 23, Subchapter 1 - General Provisions

• § 14-23-101 - Presentment to County Court -- Appeals.
  (a) All persons having demands against any county shall present them, duly verified according to law, to the county court of the county for...
• § 14-23-102 - Itemized Account Required.
  In all cases, the county court shall require an itemized account of any claim presented to it for allowance, certified or sworn to as...
• § 14-23-103 - Examination of Parties and Documents.
  In the investigation of any account, each county court may examine all the parties and witnesses, on oath, touching the matter, or any other...
• § 14-23-104 - Court Order for Payment.
  No moneys appropriated by the county quorum court from a tax levied or from any other source shall be paid out of the county...
• § 14-23-105 - Supporting Documentation.
  (a) (1) (A) Before any account, claim, demand, or fee bill shall be allowed by any county court, the court shall require the person,...
• § 14-23-106 - Allowance of More Than Amount Due Unlawful.
  (a) (1) It shall be unlawful for any county court in this state to allow any greater sums for any account, claim, demand, or...
• § 14-23-107 - Enforcing Provisions Against Allowances in Excess of Revenues.
  (a) (1) It shall be the express duty of the prosecuting attorney in each respective judicial district in this state to enforce, without requiring...
• § 14-23-108 - Unauthorized or Constructive Fees Prohibited.
  (a) The county courts of the counties in this state are prohibited from auditing an officer and from allowing to any officer any fee...
• § 14-23-109 - Time Limit on Payment of Allowed Claims.
  (a) (1) Whenever any claim of any person for services rendered any county in this state or material furnished shall have been adjusted and...

Last modified: November 15, 2016