Arkansas Code
Subchapter 4 - Sheriff's Office Record Retention Schedule
§ 13-4-410. Items in the possession of a county sheriff's office not pursuant to a criminal investigation or court case

(a) Any item in the possession of a county sheriff's office that is not associated with a criminal investigation or court case, such as a misplaced or lost-and-found item, shall be retained for one (1) year or until the rightful owner reclaims the item.
(b) At the end of the period of time prescribed by this section, the county sheriff may request that the county judge authorize the disposal of any such item through destruction, public sale, or transfer of ownership to the county sheriff's office if the item would serve a needed public benefit.