Arkansas § 14-14-1204 - Compensation of elected county officers.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-14-1204 — Compensation of elected county officers., with citation guidance and answers to common questions.
§ 14-14-1204. Compensation of elected county officers.
The quorum court of each county shall fix by ordinance the annual salaries of the following county officers within the minimums and maximums provided in this section: The county judge; The sheriff and ex officio collector of taxes; The collector of taxes, where established by law; The circuit clerk; The county clerk, where established by law; The assessor; The treasurer; The coroner; and The surveyor. The minimum and maximum salaries under this section do not include any county-provided insurance benefits or other county benefits required by federal or state law, rule, or regulation. For purposes of determining the salaries of the elected county officers, unless otherwise specifically provided in this section, the counties shall be classified on the basis of population, as determined by the preceding federal decennial census, according to the following classifications: The annual salary of a county judge shall be in compensation for his or her services as the executive and administrator for the county, as judge of the county court, as presiding officer of the quorum court, and for all other services performed as provided by the Arkansas Constitution, by law, or by county ordinance. The minimum and maximum salaries per annum of the county judge of a county shall be as follows: The annual salary of a sheriff shall be compensation for services as a law enforcement officer, as the supervisor of the county jail, as custodian of persons accused or convicted of crimes, as an officer of the circuit court or county court, as the ex officio county tax collector and delinquent tax collector in those counties where that office is combined with the office of sheriff, and for all other services performed as provided by the Arkansas Constitution, by law, or by county ordinance. In any county in which the offices of sheriff and collector are combined into a single office, the maximum and minimum salaries for that office in the appropriate county classification shall be increased by the following amounts: The minimum and maximum salaries per annum of the sheriff of a county shall be as follows: In those counties where the office of county tax collector has been separated from the office of sheriff, the annual salary of a county tax collector shall be in compensation for services as tax collector and delinquent tax collector and for all other services performed as provided by the Arkansas Constitution, by law, or by county ordinance. The minimum and maximum salaries per annum of the county tax collector in those counties where the office has been separated from the office of sheriff shall be as follows: The annual salary of a county and probate clerk shall be in compensation for his or her services as county clerk, probate clerk, clerk of the county court, clerk of the quorum court, registrar of voters, and for all other services performed as provided by the Arkansas Constitution, by law, or by county ordinance. In those counties where the office of county and probate clerk is combined with the office of circuit clerk and ex officio recorder, the salary shall be as provided in this section. In those counties where the office of county and probate clerk is combined with the office of circuit clerk and ex officio recorder, the minimum and maximum salaries for that office in the appropriate county classification shall be increased by the following amounts: The minimum and maximum salaries per annum of the county and probate clerk of a county shall be as follows: The annual salary of a circuit clerk and ex officio recorder shall be in compensation for his or her services as clerk of the circuit court, as ex officio recorder, and for all other services performed as provided by the Arkansas Constitution, by law, or by county ordinance. In those counties where the office of circuit clerk and ex officio recorder is combined with the office of county and probate clerk, the minimum and maximum salaries for that office in the appropriate county classification shall be increased by the following amounts: The minimum and maximum salaries per annum of the circuit clerk and ex officio recorder of a county shall be as follows: The annual salary of a county assessor shall be in compensation for all services performed as county assessor, appraiser, and as provided by the Arkansas Constitution, by law, or by county ordinance. In any county in which the offices of assessor and collector are combined into a single office, the maximum and minimum salaries of the county assessor and collector in the appropriate county classification shall be increased by the following amounts: The minimum and maximum salaries per annum of the county assessor of a county shall be as follows: The annual salary of a county treasurer shall be in compensation for all services performed as provided by the Arkansas Constitution, by law, or by county ordinance. In any county in which the offices of treasurer and collector are combined into a single office, the maximum and minimum salaries of the county treasurer and collector in the appropriate county classification shall be increased by the following amounts: The minimum and maximum salaries per annum for the county treasurer of a county shall be as follows: The compensation of a county coroner shall be for all services performed as provided by the Arkansas Constitution, by law, or by county ordinance. The minimum and maximum salaries per annum of the county coroner of a county shall be as follows: Compensation of the county surveyor shall be fixed by the quorum court. Classification Population Class 1 0 to 9,999 Class 2 10,000 to 19,999 Class 3 20,000 to 29,999 Class 4 30,000 to 49,999 Class 5 50,000 to 69,999 Class 6 70,000 to 199,999 Class 7 200,000 and above Click to view table. Classification Salary per Annum Class 1 not less than $30,000 nor more than $74,640 Class 2 not less than $31,000 nor more than $76,095 Class 3 not less than $32,000 nor more than $77,550 Class 4 not less than $33,000 nor more than $79,005 Class 5 not less than $34,000 nor more than $80,459 Class 6 not less than $35,000 nor more than $86,278 Class 7 not less than $36,000 nor more than $99,223 Click to view table. Classification Additional Salary Class 1 $1,500 Class 2 $1,500 Class 3 $2,500 Class 4 $2,500 Class 5 $3,000 Class 6 $3,000 Class 7 $4,000 Click to view table. Classification Salary per Annum Class 1 not less than $30,000 nor more than $74,640 Class 2 not less than $31,000 nor more than $76,095 Class 3 not less than $32,000 nor more than $77,550 Class 4 not less than $33,000 nor more than $79,005 Class 5 not less than $34,000 nor more than $80,459 Class 6 not less than $35,000 nor more than $86,278 Class 7 not less than $36,000 nor more than $99,223 Click to view table. Classification Salary per Annum Class 1 not less than $27,000 nor more than $70,276 Class 2 not less than $28,000 nor more than $71,731 Class 3 not less than $29,000 nor more than $73,186 Class 4 not less than $30,000 nor more than $74,640 Class 5 not less than $31,000 nor more than $76,095 Class 6 not less than $32,000 nor more than $80,459 Class 7 not less than $33,000 nor more than $93,404 Click to view table. Classification Additional Salary Class 1 $1,500 Class 2 $1,500 Class 3 $2,500 Class 4 $2,500 Class 5 $3,000 Class 6 $3,000 Class 7 $4,000 Click to view table. Classification Salary per Annum Class 1 not less than $27,000 nor more than $70,276 Class 2 not less than $28,000 nor more than $71,731 Class 3 not less than $29,000 nor more than $73,186 Class 4 not less than $30,000 nor more than $74,640 Class 5 not less than $31,000 nor more than $76,095 Class 6 not less than $32,000 nor more than $80,459 Class 7 not less than $33,000 nor more than $93,404 Click to view table. Classification Additional Salary Class 1 $1,500 Class 2 $1,500 Class 3 $2,500 Class 4 $2,500 Class 5 $3,000 Class 6 $3,000 Class 7 $4,000 Click to view table. Classification Salary per Annum Class 1 not less than $27,000 nor more than $70,276 Class 2 not less than $28,000 nor more than $71,731 Class 3 not less than $29,000 nor more than $73,186 Class 4 not less than $30,000 nor more than $74,640 Class 5 not less than $31,000 nor more than $76,095 Class 6 not less than $32,000 nor more than $80,459 Class 7 not less than $33,000 nor more than $93,404 Click to view table. Classification Additional Salary Class 1 $1,500 Class 2 $1,500 Class 3 $2,500 Class 4 $2,500 Class 5 $3,000 Class 6 $3,000 Class 7 $4,000 Click to view table. Classification Salary per Annum Class 1 not less than $27,000 nor more than $70,276 Class 2 not less than $28,000 nor more than $71,731 Class 3 not less than $29,000 nor more than $73,186 Class 4 not less than $30,000 nor more than $74,640 Class 5 not less than $31,000 nor more than $76,095 Class 6 not less than $32,000 nor more than $80,459 Class 7 not less than $33,000 nor more than $93,404 Click to view table. Classification Additional Salary Class 1 $1,500 Class 2 $1,500 Class 3 $2,500 Class 4 $2,500 Class 5 $3,000 Class 6 $3,000 Class 7 $4,000 Click to view table. Classification Salary per Annum Class 1 not less than $27,000 nor more than $70,276 Class 2 not less than $28,000 nor more than $71,731 Class 3 not less than $29,000 nor more than $73,186 Class 4 not less than $30,000 nor more than $74,640 Class 5 not less than $31,000 nor more than $76,095 Class 6 not less than $32,000 nor more than $80,459 Class 7 not less than $33,000 nor more than $93,404 Click to view table. Classification Salary per Annum Class 1 not less than $3,802 nor more than $12,990 Class 2 not less than $4,302 nor more than $13,990 Class 3 not less than $4,803 nor more than $16,990 Class 4 not less than $5,303 nor more than $30,990 Class 5 not less than $5,800 nor more than $40,900 Class 6 not less than $6,300 nor more than $48,990 Class 7 not less than $33,000 nor more than $93,404 Click to view table.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-14-1204
What does Arkansas Code of 1987 Annotated § 14-14-1204 cover?
Section 14-14-1204 ("Compensation of elected county officers.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-14-1204?
A common citation format is "Arkansas Code of 1987 Annotated § 14-14-1204" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-14-1204 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.