The taxes levied for county purposes named and specified shall be extended upon the tax books under the general head of county expenses, and warrants drawn by the clerk shall specify the fund or appropriation upon which they are drawn, respectively, and shall be made payable to the person in whose favor the allowance was made, or to the bearer. When so lawfully drawn and issued, the warrants shall be receivable by the sheriff and collector of revenue of the county for all licenses or debts due to the county.
Structure Arkansas Code
Subtitle 2 - County Government
Chapter 20 - Quorum or Levying Courts
§ 14-20-101. Prohibition of and punishment for offenses
§ 14-20-102. County funds for defense of indigents — Fees assessed
§ 14-20-103. Appropriations to be specific — Limitation
§ 14-20-104. Appropriations and allowances
§ 14-20-105. Monthly report by county treasurer or county comptroller
§ 14-20-106. Limitations on contracts
§ 14-20-107. Appropriations for Association of Arkansas Counties
§ 14-20-108. Dues for volunteer fire departments
§ 14-20-109. Rural solid waste disposal services
§ 14-20-110. Marriage officials
§ 14-20-111. Marriage license fee
§ 14-20-112. County gross receipts tax on hotels and restaurants
§ 14-20-113. Collection of delinquent taxes