The tax books delivered to the county collector shall be a public record. At the expiration of the county collector's term of office, they shall be delivered to and deposited in the office of the county clerk, there to be preserved as other records of the county.
Structure Arkansas Code
Subtitle 3 - Administration of Local Taxes
Chapter 28 - Tax Books and Records
Subchapter 1 - General Provisions
§ 26-28-101. Form of tax books
§ 26-28-103. Extension of taxes
§ 26-28-106. Charging uncollected taxes
§ 26-28-110. Public records — Preservation
§ 26-28-111. Correction of errors