Arkansas Code
Subchapter 5 - Organization Generally
§ 14-14-502. Distribution of powers

(a) Division. The powers of the county governments of the State of Arkansas shall be divided into three (3) distinct departments, each of them to be confined to a separate body, to wit: Those that are legislative to one, those that are executive to a second, and those that are judicial to a third.
(b)
(1) Legislative. All legislative powers of the county governments are vested in the quorum court. The people reserve to themselves the power to propose county legislative measures and to enact or reject them at the polls independent of the quorum court. The people also reserve to themselves the power, at their option, to approve or reject at the polls any entire ordinance enacted by a quorum court.
(2) Executive.
(A) The executive divisions of a county government shall consist of:
(i) The county judge, who shall perform the duties of the chief executive officer of the county as provided in Arkansas Constitution, Amendment 55, § 3, and as implemented in this chapter and who shall preside over the quorum court without a vote but with the power of veto;
(ii) One (1) sheriff, who shall be ex officio collector of taxes unless otherwise provided by law;
(iii) One (1) assessor;
(iv) One (1) coroner;
(v) One (1) treasurer, who shall be ex officio treasurer of the common school fund of the county;
(vi) One (1) surveyor; and
(vii) One (1) clerk of the circuit court, who shall be clerk of the probate division of circuit court and ex officio clerk of the county court and recorder.

(B) There may be elected a county clerk in like manner as a circuit clerk, and in such cases, the county clerk may be ex officio clerk of the probate division of circuit court, if such division exists, of the county until otherwise provided by the General Assembly.

(3) Judicial. The judicial divisions of a county government are vested in the county court, except with respect to those powers formerly vested in the county court which, by the provisions of Arkansas Constitution, Amendment 55, are to be performed by the county judge, and in the respective courts of this state as provided by law.

(c) Limitations. No person or collection of persons being one of these departments, legislative, executive, or judicial, shall exercise any power belonging to either of the others, except in the instances expressly directed or permitted.