All counties of the State of Arkansas shall maintain county tax and assessment records as follows, if they are currently being maintained:
(1) For tax and assessment records: Permanently maintain: Real estate, personal, and mineral tax book;
(2) Delinquent real estate;
(3) Personal property list;
(4) Lands forfeited to the state, and minerals;
(5) Land book of state and federally owned lands;
(6) Clerk's deed of land sold for taxes;
(7) Journal of proceedings of the county equalization board;
(8) Final settlement of tax books; and
(9) Original charge for all taxing units and certification;
(10) Maintain for seven (7) years: Real estate and personal assessment record;
(11) Real estate and personal tax receipts recorded in tax books; and
(12) Redemption certificate;
(13) Maintain for five (5) years, after rollback is complete, certification of tax adjustment for public utilities and regulated carriers (computation of utility tax);
(14) Maintain for three (3) years: Delinquent personal tax settlement;
(15) Land redemption report;
(16) State lands distribution; and
(17) Monthly tax distribution;
(18) Maintain for one (1) year, after audit by Arkansas Legislative Audit: Valuation of real and personal property of utilities; and
(19) Real and personal property tax correction forms;
(20) For county assessor's records, maintain for five (5) years: Real estate appraisal card after reappraisal;
(21) Lists of names of taxpayers furnished to assessor by school boards;
(22) The personal, commercial, and industrial assessment forms; and
(23) Inactive homestead credit documents.
(24) Prior to destruction of these forms, the documents shall be made available to the county collector;
(25) For county collector's records: Maintain permanently: Certified delinquent real estate list with publication certificate;
(26) Certified delinquent list for real estate forfeited to the Commissioner of State Lands with publication certification;
(27) Personal property tax book;
(28) Certified delinquent personal property list; and
(29) Delinquent ad valorem tax lists for oil and gas interests;
(30) Maintain for ten (10) years, tax settlements;
(31) Maintain for seven (7) years: Real estate redemption certificates;
(32) Cash receipts and disbursement journal; and
(33) Collector's copy of tax receipts; and
(34) Maintain for three (3) years: Daily collection reports; and
(35) Distraint of goods and garnishment to pay delinquent personal taxes.