Arkansas Code
Subchapter 3 - Computerized Tax Assessment and Collection
§ 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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