Arkansas Code Title 14. Local Government § 14-23-208. Equipment and machinery rentals

(a) It shall be unlawful for the county court to approve any claim for the payment of rent on equipment and machinery used by the county, and it shall be unlawful for the county clerk to issue any warrant for the payment of any such claim which may have been allowed by the court, unless a written contract providing for the payment of the rent shall have been first approved by order of the court. This copy shall be delivered by the county judge to the clerk, who shall record it in the minutes of the court in the office of the clerk, to be kept with the appropriate docket provided for by § 14-23-203.

(b) The provisions of this section shall apply to all rentals of equipment and machinery by the county whether they shall be for temporary use only, or whether they shall be in the form of a rental-purchase or lease-purchase agreement or contract whereby the county rents or leases such equipment or machinery and under the terms of which agreement the county has the option to buy the equipment or machinery and to apply the rental payments on the purchase price.