Arkansas Code § 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.

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Last modified: November 15, 2016