Ark. Code § 26-28-305

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-28-305 - Duty of county collector

Under the system provided for in this subchapter, the county collector shall:

(1) Make changes to the tax books after the county assessor files the final abstract of the tax books as authorized by the county assessor by a two-part change form;

(2) Prepare the tax statements and tax receipts and collect the taxes; and

(3) Prepare and certify the monthly and final distributions of all current and delinquent taxes collected by the county collector.

Ark. Code § 26-28-305

Acts 1993, No. 849, § 9.