Nevada County, Arkansas


The County Treasurer is required to charge a two percent commission on all funds coming to his/her office.  There are a few exceptions.  No commission is allowed for the handling of borrowed money, money collected from insurance on lossses, fire protection premium taxes (Act 833 funds for fire departments) and all non-revenue receipts, which is defined as reimbursement of all or a part of a payment made bay a county (ACCA 21-6-302-6-17-908 -6-20-21, 14-90-913). Also, the County Treasurer is allowed a smaller commission, 1/4 of 1%, on funds from school districts that employ their own treasurer (ACA 6-13-701) and 1/8 of 1% on funds from municipal improvement districts (ACA 14-90-913).  The commission is not kept by the Treasurer but is intended to create a source of revenue accruing to the office from which the salary and operation of the office is paid.  Any excess Treasurer's commission shall be redistributed to the various entities that were charged on a pro-rata basis (AG Opinion #78-1212).