Ark. Code Ann. § 26-26-1304: Compensation

(a) For their services in making any reassessment of property pursuant to the order of the Arkansas Public Service Commission, local assessment officers shall receive no compensation other than the salary or fees allowed by law for making the original assessment; but when the person making any reassessment does not officially serve the county, or district or subdivision thereof, compensation for which service is elsewhere provided, then each person so employed shall receive five dollars ($5.00) per day for each day's services.

(b) Claims for services shall be presented, audited, and paid as are other claims against the county.