Ark. Code Ann. § 14-90-912: Fees for filing delinquencies

(a) The county tax collector, for his services in filing the delinquent list and extending the taxes, penalty, and costs, and in issuing the certificate of redemption, shall be entitled to the sum of twenty-five cents (25¢) per tract for each delinquency.

(b) This sum shall be added at the time the delinquent list is filed and shall be collected from the property owner when the delinquent property is redeemed.

(c) In the event the property is included in a foreclosure suit, the twenty-five cents (25¢) per tract shall be charged against the delinquent property, taxed as costs, and paid to the collector.