Ark. Code Ann. § 28-48-305: Expiration of sheriff's term

If, at the expiration of his or her term of office, a sheriff is acting as public administrator of any estate, he or she shall conclude the administration of the estate within six (6) months of the expiration of his or her term if possible. Otherwise, he or she shall file his or her account and deliver to his or her successor in office the property of the estate in his or her hands.