It is the intent of this subchapter to provide an alternative method of assessment and collection of taxes in counties utilizing the unit tax ledger system where the use of a computerized system for assessment and collection is utilized. The county quorum court may authorize, by ordinance, the use of this alternative method when it is determined to be in the best interest of the county. The provisions of this subchapter are supplemental to other applicable law.
Ark. Code Ann. § 26-28-301
Use of alternative method
Acts 1993, No. 849, § 1.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.