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26-28-203. Effect of adoption.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-28-203. Effect of adoption.
(a) Under the unit tax ledger system, all counties in the State of Arkansas which shall adopt it shall cause the county collector's office to be the exclusive tax collecting and accounting office of the county, and the county collector shall collect current and delinquent taxes on real and personal property.
(b) All laws and parts of laws relating to real and personal tax collecting, recording, charging, billing, and accounting wherein reference is made to the county clerk, county treasurer, and delinquent tax collector shall mean “county collector.” However, the county collector shall settle with the county treasurer of the counties which may adopt the system as is provided by law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-28-203
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.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-28-203
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9063b8aecfafba228b7eadfdb17e411081e6ee9a20403a2ba2cc355099cfd2e3
Source location: content.xml paragraph 7872
Stored source content
26-28-203. Effect of adoption.
(a) Under the unit tax ledger system, all counties in the State of Arkansas which shall adopt it shall cause the county collector's office to be the exclusive tax collecting and accounting office of the county, and the county collector shall collect current and delinquent taxes on real and personal property.
(b) All laws and parts of laws relating to real and personal tax collecting, recording, charging, billing, and accounting wherein reference is made to the county clerk, county treasurer, and delinquent tax collector shall mean “county collector.” However, the county collector shall settle with the county treasurer of the counties which may adopt the system as is provided by law.
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