It is the intent of this subchapter to provide an alternative method of assessment and collection of taxes in counties utilizing the unit tax ledger system where the use of a computerized system for assessment and collection is utilized. The county quorum court may authorize, by ordinance, the use of this alternative method when it is determined to be in the best interest of the county. The provisions of this subchapter are supplemental to other applicable law.
Structure Arkansas Code
Subtitle 3 - Administration of Local Taxes
Chapter 28 - Tax Books and Records
Subchapter 3 - Computerized Tax Assessment and Collection
§ 26-28-301. Use of alternative method
§ 26-28-303. Duty of county assessor
§ 26-28-304. Duty of preparer of tax books
§ 26-28-305. Duty of county collector
§ 26-28-306. Final tax settlements