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26-28-302. Use of computer.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-28-302. Use of computer.
(a)(1) The county quorum court of any county in this state by ordinance may provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, and to prepare the county collector's records and receipts for property taxes.
(2) The county quorum court by ordinance may designate the appropriate county officer to be responsible for the maintenance and operation of the computer.
(3) The county quorum court by ordinance may designate the county clerk, the county assessor, or the county collector as preparer of the tax books.
(b) When a county acquires, leases, rents, or otherwise provides for the use of electronic data processing equipment for the purposes prescribed in subsection (a) of this section, the county quorum court by ordinance may authorize the use of the electronic data processing equipment for any other appropriate county purposes and may provide for prorating the costs of the electronic data processing equipment among the various county offices.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-28-302
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:26-28-302
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e20d8f63453cc5bb171bfb4a3b386232c234bb8f4420558248d36291086c1b1e
Source location: content.xml paragraph 7912
Stored source content
26-28-302. Use of computer.
(a)(1) The county quorum court of any county in this state by ordinance may provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, and to prepare the county collector's records and receipts for property taxes.
(2) The county quorum court by ordinance may designate the appropriate county officer to be responsible for the maintenance and operation of the computer.
(3) The county quorum court by ordinance may designate the county clerk, the county assessor, or the county collector as preparer of the tax books.
(b) When a county acquires, leases, rents, or otherwise provides for the use of electronic data processing equipment for the purposes prescribed in subsection (a) of this section, the county quorum court by ordinance may authorize the use of the electronic data processing equipment for any other appropriate county purposes and may provide for prorating the costs of the electronic data processing equipment among the various county offices.
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