Arkansas Code
Subchapter 3 - Computerized Tax Assessment and Collection
§ 26-28-307. Permanent record — Commissions

Under the system provided for in this subchapter:
(1) The county collector shall maintain a permanent record of all taxes collected and the tax book reflecting all valuation changes and the receipt number, date, and amount of collection under the authority of this subchapter; and
(2) The preparer of the tax books shall receive a commission of two percent (2%) for extending the improvement taxes, and the county collector shall receive a commission of two percent (2%) for collecting them.

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