Public-domain · open source
OpenJurist

Ark. Code Ann. § 26-28-305

Duty of county collector

Applied in 1 court decision — leading case Tucker v. Holt (2000)

Most recently applied in Tucker v. Holt (December 2000)

Acts 1993, No. 849, § 9.

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.

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.