Arkansas Code
Subchapter 1 - General Provisions
§ 21-2-105. Administration of oaths generally

(a)
(1) The Governor shall take the oath of office before:
(A) A justice or judge of the:
(i) Supreme Court;
(ii) Court of Appeals; or
(iii) Circuit court;

(B) The county clerk; or
(C) The clerk of the circuit court.

(2) The justices of the Supreme Court, judges of the Court of Appeals, judges of the circuit courts, judges of the district court, Secretary of State, Treasurer of State, and Auditor of State shall take their oaths before:
(A) The Governor;
(B) A justice or judge of the:
(i) Supreme Court;
(ii) Court of Appeals; or
(iii) Circuit court;

(C) The clerk of the county court; or
(D) The clerk of the circuit court.

(3) All other officers, both civil and military, shall take their oaths before:
(A) The Secretary of State or his or her official designee;
(B) A justice or judge of the:
(i) Supreme Court;
(ii) Court of Appeals;
(iii) Circuit court;
(iv) District court; or
(v) County court;

(C) The clerk of the county court;
(D) The clerk of the circuit court;
(E) A justice of the peace;
(F) A clerk of a city of the first class; or
(G) A recorder of a city of the second class or incorporated town.

(b) However, if the officer is serving in or with the United States Armed Forces, he or she may take the oath of office before any commissioned officer in active service of the United States Armed Forces with the rank of second lieutenant or higher in the United States Army, United States Air Force, or United States Marine Corps, or ensign or higher in the United States Navy or United States Coast Guard.
(c) The oath shall not be rendered invalid by failure to recite a venue or to state the place of execution of the oath, nor is a special form of jurat of affidavit or any authentication thereof required, provided it appears on the instrument that the person taking the oath is a commissioned officer provided for in this section.
(d)
(1) If necessary, a county or district official listed under subsection (a) of this section may act as a holdover officer and administer the oath of office to any incoming county or district official, including without limitation his or her successor.
(2) Upon the completion of the oath:
(A) The outgoing officer immediately vacates his or her position; and
(B) The incoming officer assumes all the rights, privileges, and duties of his or her respective office.