After the tax settlement made with the county collector by the county clerk or other county officer designated pursuant to § 26-28-102(a) has been examined and acted upon by the county court, as provided in § 26-39-402, the county collector shall make settlement with the county and its various subdivisions on or before December 30 of each year.
Structure Arkansas Code
Subtitle 4 - Collection and Enforcement
Chapter 39 - Settlement of Moneys Collected
Subchapter 4 - Settlement of County Collectors' Accounts
§ 26-39-404. Settlement with county and county subdivisions