Arkansas Code
Subchapter 4 - Officers of the Court
§ 21-6-407. Fees of clerks of county courts — Method of payment

(a)
(1) The fees provided for in § 21-6-406 shall be paid by the county under the order and direction of the county court.
(2) The county court shall examine and approve each fee account.
(3) If found correct, the county court shall make an order showing the amount due by the county by items and shall direct the clerk to draw his or her warrant on the county treasury for the amount due by the county.

(b) All fees of county clerks for extending the taxes, other than those paid by special improvement districts, shall be paid from the general fund of the county.