Ark. Code Ann. § 14-282-117

The collector of taxes in any county, in collecting annual benefit assessments in any district created under this chapter, shall deduct one percent (1%) of the annual benefit assessments or taxes so collected and retain one-half of the one percent (½ of 1%) as the fee of the collector for collecting the assessments or taxes and pay over the remaining one-half (½) of the one percent (1%) of the assessments or taxes collected to the county clerk of the county as the fee of the county clerk for extending on the assessment records of the county the annual benefit assessments or taxes.