Ark. Code § 26-36-210
Current with legislation from 2024 Fiscal and Special Sessions.
The county collector in any county of this state utilizing the unit tax ledger system for the collection of taxes, pursuant to § 26-28-201 et seq., may appoint a delinquent tax collector for the purpose of collecting the delinquent taxes in his or her county.
Ark. Code § 26-36-210