Ark. Code Ann. § 14-284-121

The collector of taxes in any county, in collecting annual benefit assessments in any district created under this subchapter or in collecting taxes in any improvement district created under Acts 1921, No. 660 [repealed] or Acts 1923, No. 126 [superseded], shall deduct one percent (1%) of the annual benefit assessments or taxes so collected, retain one-half of one percent (½ of 1%) as the fee of the collector for collecting the assessments or taxes, and pay over the remaining one-half of one percent (½ of 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.