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specifically defined as: "The first class of accounting records shall embrace all sums <br />collected in the district court in all nontraffic cases which are misdemeanors or violations <br />of the town or city ordinances and all cases which are misdemeanors or violations under <br />state law or traffic offenses which are misdemeanors or violations under state law or town <br />or city ordinance committed within the corporate limits of the town or city where the <br />court sits, where the arresting officer or ticketing officer was a police officer or other <br />officer of the town or city, a Division of Arkansas State Police officer or other certified <br />law enforcement officer of the state, or an officer of a private or public college or <br />university located within the corporate limits of the town or city where the court sits. <br />After deducting the fees due the police department and marshal's office and sheriffs <br />office, the district court shall pay into the town or city treasury all sums collected from <br />the first class of accounting records per Arkansas Code Annotated 16-17-707(b)(1)(A). <br />That all sums collected from the third class of accounting records collected in District <br />Court in all civil and small claims cases shall be remitted per Arkansas Code Annotated <br />16-17-707(a)(3) (A-C). And as allowed under Arkansas Code Annotated 16-17- <br />707(a)(3)(D), the City of Batesville and Independence County agree to equally divide all <br />other fees and interest earned on the Court account <br />F. Each party shall bear its respective costs for prosecuting attorneys. <br />G. That Independence County and Batesville agree to divide up their respective share of the <br />District Court Judge's annual salary due under state law between itself and Izard County, <br />Fulton County, and their respective municipalities which house district courts based on <br />pro rata population basis due annually from each political subdivision to be paid to the <br />State of Arkansas. <br />H. This agreement shall be enforced according to the laws of the State of Arkansas. <br />