The county collector in any county of this state utilizing the unit tax ledger system for the collection of taxes, pursuant to § 26-28-201 et seq., may appoint a delinquent tax collector for the purpose of collecting the delinquent taxes in his or her county.
Structure Arkansas Code
Subtitle 4 - Collection and Enforcement
Chapter 36 - Collection of Delinquent Taxes
Subchapter 2 - Collection Generally
§ 26-36-203. Publication of delinquent personal property tax list
§ 26-36-205. List of delinquent officers
§ 26-36-206. Distraint of goods to pay delinquent personal property taxes
§ 26-36-210. Counties under unit tax ledger system
§ 26-36-211. Liability of collector for property improperly sold
§ 26-36-213. Delinquent taxes on mineral interests — Certified statement or account