The qualified electors of each county shall elect one (1) sheriff, who shall be ex officio collector of taxes, unless otherwise provided by law; one (1) assessor, one (1) coroner, one (1) treasurer, who shall be ex officio treasurer of the common school fund of the county, and one (1) county surveyor for the term of four (4) years, with such duties as are now or may be prescribed by law provided that no per centum shall ever be paid to assessors upon the valuation or assessment of property by them. If a separate collector of taxes has been created by law for a county, the qualified electors of that county shall elect one (1) collector of taxes for a term of four (4) years, with duties as provided by law.
Structure Arkansas constitution