Arkansas Code
Subchapter 1 - General Provisions
§ 14-16-106. Sale or disposal of surplus property

(a) If it is determined by the county judge to be surplus, any personal or real property owned by a county may be sold at public auction or by internet sale to the highest bidder.
(b)
(1) Notice of the public auction shall be published at least one (1) time a week for two (2) consecutive weeks in a newspaper having general circulation in the county.
(2) The notice shall specify the description of the property to be sold and the time and place of the public auction or internet sale.
(3)
(A) If the property will be sold by internet sale, the notice of sale shall be placed on the website of the internet vendor for no less than eight (8) consecutive days before the date of sale and shall contain a description of the property to be sold and the time of the sale.
(B) An additional notice may be posted on a county-owned or county-affiliated website, trade website, or business website for no less than eight (8) consecutive days before the date of sale.

(c)
(1) If it is determined by the county judge and the county assessor that any personal property owned by a county is junk, scrap, discarded, or otherwise of no value to the county, then the property may be disposed of in any manner deemed appropriate by the county judge.
(2) However, the county judge shall report monthly to the quorum court any property that has been disposed of under subdivision (c)(1) of this section.

(d) The county fixed asset listing shall be amended to reflect all sales or disposal of county property made by the county under this section.
(e) If the sale is conducted on the internet, the invoice from the internet vendor or publisher shall be accompanied by a statement from the internet vendor or publisher that the sale was published and conducted on the internet.
(f)
(1) When the sale is complete, the county court shall enter an order approving the sale.
(2) The order shall set forth:
(A) The description of the property sold;
(B) The name of the purchaser;
(C) The terms of the sale;
(D) That the proceeds of the sale have been deposited with the county treasurer; and
(E) The funds to which the proceeds were credited by the county treasurer.