Browse Arkansas Code titles and sections
21-6-305. Collector of revenue.
Arkansas Code — all titles (historical 2020) · legal_authorities
21-6-305. Collector of revenue.
(a) The collector of revenue shall be allowed commissions for collecting the revenue and for certifying the amount of real property tax reduction to the Chief Fiscal Officer of the State pursuant to § 26-26-310, as follows:
(1) For the first ten thousand dollars ($10,000) collected, five percent (5%) in kind;
(2) For all sums over ten thousand dollars ($10,000) and under twenty thousand dollars ($20,000) collected, four and one-half percent (4.5%) in kind;
(3) For all sums over twenty thousand dollars ($20,000) collected, four percent (4%) in kind; and
(4) For the amount of real property tax reduction certified to the Chief Fiscal Officer of the State, four percent (4%) in kind.
(b) All commissions allowed to the collector by this section or any other law shall be paid into the county treasury as general revenues.
(c)(1) Commissions received by the county collector shall be used by the county collector to offset administrative costs.
(2)(A) The county collector may set aside up to ten percent (10%) of the gross commissions collected annually to be credited to the county collector's automation fund:
(i) To operate the office of the county collector;
(ii) For administrative costs; and
(iii) To purchase, maintain, and operate an automated record-keeping system.
(B) The acquisition and update of software for the automated accounting and record-keeping system shall be a permitted use of these funds.
(3) Moneys deposited into this fund may accumulate and shall be appropriated and expended for the uses designated in this section by the quorum court at the direction of the county collector.
(d) All moneys not used by the county collector to offset administrative costs or set aside into the county collector's automation
Source: Arkansas Code — historical release 78 (November 6, 2020) · 21-6-305
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:21-6-305
Source file: gov.ar.code.title.21.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d68388f34c6b20254aba3e4248728b03414b12ff3d7aea919bbaf2c16828ec7e
Source location: content.xml paragraph 5500
Stored source content
21-6-305. Collector of revenue.
(a) The collector of revenue shall be allowed commissions for collecting the revenue and for certifying the amount of real property tax reduction to the Chief Fiscal Officer of the State pursuant to § 26-26-310, as follows:
(1) For the first ten thousand dollars ($10,000) collected, five percent (5%) in kind;
(2) For all sums over ten thousand dollars ($10,000) and under twenty thousand dollars ($20,000) collected, four and one-half percent (4.5%) in kind;
(3) For all sums over twenty thousand dollars ($20,000) collected, four percent (4%) in kind; and
(4) For the amount of real property tax reduction certified to the Chief Fiscal Officer of the State, four percent (4%) in kind.
(b) All commissions allowed to the collector by this section or any other law shall be paid into the county treasury as general revenues.
(c)(1) Commissions received by the county collector shall be used by the county collector to offset administrative costs.
(2)(A) The county collector may set aside up to ten percent (10%) of the gross commissions collected annually to be credited to the county collector's automation fund:
(i) To operate the office of the county collector;
(ii) For administrative costs; and
(iii) To purchase, maintain, and operate an automated record-keeping system.
(B) The acquisition and update of software for the automated accounting and record-keeping system shall be a permitted use of these funds.
(3) Moneys deposited into this fund may accumulate and shall be appropriated and expended for the uses designated in this section by the quorum court at the direction of the county collector.
(d) All moneys not used by the county collector to offset administrative costs or set aside into the county collector's automation fund shall be prorated to the appropriate taxing entities.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-310. Certification of amount of property tax reduction.
(a)(1) On or before March 31 of each year, the county collector of each county shall certify to the Chief Fiscal Officer of the State the amount of the real property tax reduction provided in § 26-26-1118.
(2)(A) After receipt of the certification from the county collectors, the Chief Fiscal Officer of the State shall determine the proportionate share of the total statewide reduction attributable to each county.
(B)(i) At the end of each month, the Chief Fiscal Officer of the State shall determine the balance in the Property Tax Relief Trust Fund and certify it to the Treasurer of State.
(ii) The Treasurer of State shall make distributions from the Property Tax Relief Trust Fund to each county treasurer in accordance with the county's proportionate share of the total statewide property tax reduction for that calendar year resulting from the provisions of § 26-26-1118.
(iii)(a) Effective January 1, 2006, the Treasurer of State shall make a monthly distribution from the Property Tax Relief Trust Fund to each county treasurer.
(b) The distributions for January, February, and March shall be in accordance with the county's proportionate share of the total statewide property tax reduction as of the final county certification of the previous year.
(c) Beginning in April of each year, the distribution from the Property Tax Relief Trust Fund to each county treasurer shall be in accordance with the county's proportionate share of the total statewide property tax reduction for that calendar year under § 26-26-1118.
(C)(i) If the Chief Fiscal Officer of the State has not received all of the certifications from the county collectors, then the distribution of the Property Tax Relief Trust Fund shall be as f
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-310
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-26-310. This identifies an authority to review, not proof of applicability.