Arkansas Code
Subchapter 1 - General Provisions
§ 14-21-105. Funds in closed banks

(a) Where various funds of counties are on deposit in a closed bank and the bank could be reopened by agreements for deferred payments of deposits, the county court of any county in which any closed bank is situated is authorized, by proper order of the county court, to consent to deferred payments of deposits of all public funds in the closed bank upon such terms as may be fixed by the order of the court.
(b) This section shall apply to all county general, roads, school, and all other funds which are handled by county treasurers.