Arkansas Code
Subchapter 1 - General Provisions
§ 14-386-117. Delivery of assessment to collector

(a) Immediately after making the order, the county clerk shall:
(1) Make out, at the expense of the fencing district, a copy of so much of the last assessment made by the county assessor as contains the description and valuation of the land situated in the district;
(2) Extend against each parcel of land on it the assessment made; and
(3) Deliver it, with his warrant attached to it, to the collector of the district within thirty (30) days from the making of the order.

(b) The warrant may be in the following form:
“State of Arkansas to the Collector of Fencing District No. : “You are hereby commanded to collect from the owners of land described in the annexed list the assessments thereon extended and to pay them to the treasurer of the district within sixty (60) days from this date. “Witness my hand and official seal of this day of , 19 ”
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