Arkansas Code
Subchapter 21 - Improvement Districts and Protection Districts Procedures when County Collector Used for Collection of Assessments
§ 14-86-2103. County treasurers — Retention of fees

(a) A county treasurer may retain up to five percent (5%) of all remittances to a fire district in reserve for up to sixty (60) days.
(b) Upon approval of the governing body of a fire district, a county treasurer may retain up to ten percent (10%) of all remittances to a fire district in reserve until final settlement is made in December of each year.

Structure Arkansas Code