Ark. Code Ann. § 14-317-116: County clerk - Collector

(a) It shall be the duty of the county clerk of the county to extend taxes annually upon the tax books of the county until the levy is exhausted, and for his services he shall receive a commission of one and one-half percent (11/2%) of the amount so extended.

(b) It shall then be the duty of the collector to collect each year the taxes extended upon the books along with the other taxes until the entire levy is exhausted. For his services in making the collections, the collector shall receive a commission of one and one-half percent (11/2%), and the taxes shall be paid by the collector to the depository of the district at the same time he pays over the county funds.

(c) In counties operating under the unit tax ledger system, the tax collector shall receive a commission of one and one-half percent (11/2%) for extending the taxes and a commission of an additional one and one-half percent (11/2%) for collecting the taxes. County clerks and tax collectors are authorized to employ additional deputies to do the additional work imposed by the terms of this chapter.

(d) No property owner shall be required to pay the improvement taxes herein provided as a prerequisite to paying his general taxes.