Monday - Friday 8:00 - 5:00

Phone: 870-239-6304
Fax: 870-239-6354

Before You Call

For questions regarding car and drivers' licenses, contact the State Revenue Office at


For questions about property ownership, contact the Assessor's office at


For questions about property taxes, contact the Collector's office at



The County Treasurer is the disbursement officer of the county and is responsible for the custody and disbursement of funds to the county, school districts, cities, rural fire districts, and improvement districts. The Treasurer receives property taxes from the tax collector, county sales tax collections, state turn back funds, grant funds, fees and fines from other county officials and departments, and revenues from various other sources. The Treasurer, after receiving this revenue, distributes the money to the various taxing entities and the other units of the county.

The Treasurer maintains collateralization of county funds held from FDIC limits and invests funds to maximize interest returns for the county. The Treasurer reconciles bank statements monthly but ensures daily balances are correct between the treasurer's account ledger and banking ledger.

After the County Clerk's office prepares documentation and files it, the Treasurer signs checks to pay employees and creditors of the county.

The Treasurer assists with the annual budget process by projecting revenues for the upcoming year.

The Treasurer must keep an accurate and detailed account of all receipts and disbursements of the county (ACA 14-15-807). The Treasurer is required to make a monthly financial report to the Quorum Court on the fiscal condition of the county (ACA 14-20-105).

Kristi Rawls

Cathy Dowdy
Deputy Treasurer


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 losses, 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 by a county (ACA 21-6-302, 6-17-908, 6-20-221, and 14-284-403). 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 course 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 #78-112).

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