Arkansas Code
Subchapter 7 - Service Organizations
§ 14-14-703. Office organization of county government

(a) Unless otherwise provided or permitted by the Arkansas Constitution, county governments shall maintain the following organization of elected county offices:
(1) Office of the County Judge. The judge of the county court serves as the principal executive officer of the county and may establish divisions of his or her office to carry out any jurisdiction of the county court or duties assigned by county ordinance. No such delegation of administrative functions among departments of the office shall be construed as limiting or delegating any jurisdiction of the county court. Further, the county court may appoint advisory committees to assist in the formulation of policy for any department of the office. However, confirmation by the county quorum court of advisory committees so appointed or the oath of office is not required; and
(2) Other Executive Offices of the County. As established by the Arkansas Constitution, the organization of county offices shall include:
(A) The office of treasurer;
(B) The office of county clerk, as may be provided by law;
(C) The office of assessor;
(D) The office of clerk of the circuit court;
(E) The office of sheriff;
(F) The office of collector of taxes, as may be provided by law;
(G) The office of surveyor; and
(H) The office of coroner.


(b) Any executive officer of the county may establish divisions of the office to conduct any function or duty assigned by the Arkansas Constitution or by law.