Arkansas Code
Subchapter 2 - Change of Venue
§ 16-88-213. Liability of initial county for costs of trial

(a) Whenever a change of venue is taken in any cause from one county to another as provided by law, the county from which the change of venue is taken shall be liable for all costs for which counties are liable under existing laws, and the county to which the change of venue is taken and where the cause is tried shall not be liable for any cost.
(b)
(1) It shall be the duty of the clerk of the court trying any cause, immediately after the trial of the cause, to make out a statement of all costs accrued in the cause and for which counties are liable under existing laws.
(2) The statement of costs, if correct, shall be so certified by the judge of the court trying the cause. The clerk shall thereupon transmit the statement to the county clerk of the county in which the case originated, and the costs shall be allowed and paid by the county to the party entitled to the costs.

(c)
(1) The court trying any cause or causes on change of venue shall also enter an order on the record of the court at the close of the term of the court allowing the county in which the cause or causes have been tried the amount of per diem of the trial jury engaged in the trial in any or all of the causes and sheriffs during the trials. It shall be the duty of the court in making the order to take into consideration parts of a day.
(2) A copy of the order certified by the court shall be certified to the county clerk of the county where the cause or causes originated, and it shall be allowed and paid to the county trying the cause or causes by the county where the cause or causes originated.