Arkansas § 14-25-117 - County assessor.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-25-117 — County assessor., with citation guidance and answers to common questions.
§ 14-25-117. County assessor.
The assessor shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office. The bank account shall be maintained as prescribed in § 14-25-102, and the provisions of §§ 14-25-103, 14-25-104, 14-25-107, and 14-25-108(a) shall apply to the account. Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written. The cash disbursement journal shall also contain the classification of the disbursement. Receipts shall be recorded in a cash receipts journal that indicates the: Date of receipt; Identification of payor; Receipt number; Total amount received; and Classification of receipts. If using mechanical receipting devices such as cash registers, the cash receipts journal shall indicate the: Date of collections; Tape number, if applicable; Total amount collected; and Classification of collections. The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis. The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements. The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.
Frequently Asked Questions About Arkansas § 14-25-117
What does Arkansas Code of 1987 Annotated § 14-25-117 cover?
Section 14-25-117 ("County assessor.") 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 § 14-25-117?
A common citation format is "Arkansas Code of 1987 Annotated § 14-25-117" (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 § 14-25-117 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.