The quorum court in each county shall provide for the collection of delinquent taxes within the county and shall place by ordinance the responsibility therefor in the office of the county collector or the combined office of sheriff and collector, or may provide for the collection of delinquent taxes by a person designated by a board composed of the county judge, an appropriate representative of the public schools in the county, and the mayor of the county seat or of each county seat in the case of those counties having two (2) county seats.
Structure Arkansas Code
Subtitle 2 - County Government
Chapter 20 - Quorum or Levying Courts
§ 14-20-101. Prohibition of and punishment for offenses
§ 14-20-102. County funds for defense of indigents — Fees assessed
§ 14-20-103. Appropriations to be specific — Limitation
§ 14-20-104. Appropriations and allowances
§ 14-20-105. Monthly report by county treasurer or county comptroller
§ 14-20-106. Limitations on contracts
§ 14-20-107. Appropriations for Association of Arkansas Counties
§ 14-20-108. Dues for volunteer fire departments
§ 14-20-109. Rural solid waste disposal services
§ 14-20-110. Marriage officials
§ 14-20-111. Marriage license fee
§ 14-20-112. County gross receipts tax on hotels and restaurants
§ 14-20-113. Collection of delinquent taxes