Arkansas Code Title 14. Local Government § 14-15-204. Payment of salaries and expenses

(b)(1) Annually, at the time of making the final settlement of taxes collected by the county tax collector, the county funds of the various taxing units shall be charged with such units' respective pro rata shares of the salaries and expenses, as provided in § 14-15-203, and the amounts so charged shall be credited to the county assessor's fund of the county.

(2) In order to facilitate the payment of salaries and expenses, the county court may authorize and direct by order duly entered the county treasurer to make advance transfers from the collector’s unapportioned fund, or the county general fund, to the county assessor’s fund, with advances to be repaid at the time of making final settlement of amounts due the county assessor’s fund.