Arkansas Code
Subchapter 2 - Unit Tax Ledger System
§ 26-28-201. Installation

When any county quorum court in any county in the State of Arkansas in regular or special session, by a majority vote, shall approve the installation of a unit tax ledger system, the county judge of the county shall, by court order, authorize the installation of the system if there are sufficient funds available, or which can be made available from the county general fund, to cover the cost of the installation.