Arkansas Code Title 26, Subtitle 3, Chapter 28, Subchapter 3 - Computerized Tax Assessment and Collection
§ 26-28-301 - Use of Alternative Method.
It is the intent of this subchapter to provide an alternative method of assessment and collection of taxes in counties utilizing the unit tax...
§ 26-28-302 - Use of Computer.
(a) (1) The county quorum court of any county in this state by ordinance may provide for the use of electronic data processing equipment,...
§ 26-28-303 - Duty of County Assessor.
Under the system provided for in this subchapter: (1) It is the duty of the county assessor of each county to enter upon the...
§ 26-28-304 - Duty of Preparer of Tax Books.
Under the system provided for in this subchapter: (1) After receiving statements of the rates and sums of money to be levied for the...
§ 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...
§ 26-28-306 - Final Tax Settlements.
Under the system provided for in this subchapter: (1) All county collectors' final tax settlements shall be made and filed with the county court...
§ 26-28-307 - Permanent Record -- Commissions.
Under the system provided for in this subchapter: (1) The county collector shall maintain a permanent record of all taxes collected and the tax...
§ 26-28-308 - Distribution of Taxes.
Under the system provided for in this subchapter, the county treasurer shall distribute the taxes by December 31 of each year as authorized by...