Arkansas Code Title 14. Local Government § 14-15-203. Pro rata contribution to salaries

(a)(1) It is declared to be the policy of the state and local governments of Arkansas that from and after July 1, 1947, the state and every county, municipality, school district, and other taxing unit, excepting only special improvement districts to which the county assessor is not required by law to render service, receiving ad valorem or other tax funds collected by county collectors or certified to the Chief Fiscal Officer of the State pursuant to § 26-26-310 by county collectors shall contribute funds for the payment of the salaries, and the necessary expenses incurred in the performance of their official duties, of the county assessors and their deputies.

(b)(1) For the purpose of carrying out this policy, the amount to be contributed annually by each of the taxing units shall be in the proportion that the total of such taxes collected or certified to the state pursuant to § 26-26-310 for the benefit of each taxing unit bears to the total of taxes collected for the benefit of all taxing units.

(2) The pro rata contribution of the salaries and expenses of any taxing unit that receives taxes collected or certified to the state pursuant to § 26-26-310 for the purpose of meeting debt service requirements of its issued and outstanding bonds shall be charged to and paid out of the taxing unit's general fund, and not to, or out of, any special fund it may maintain for this purpose, nor in such other manner as will diminish the amount necessary to meet the debt service requirements.