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26-36-209. Time and manner — Returns.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-36-209. Time and manner — Returns.
(a) The county collector may collect, at any time, all delinquent personal property tax in his or her county, or any that may be sent from another county, by the sale of property or otherwise, and the county collector shall make returns of the amount so collected to the proper counties and officers.
(b)(1) The county collector shall pay over to the county treasurer on the first day of each month or within ten (10) days after the first day of each month all amounts collected for his or her county under this section.
(2) However, upon a certificate of distribution of the amounts collected under this section being prepared by the county clerk, county collector, or other county officer designated pursuant to § 26-28-102(a), which certificate shall be issued on or before the thirtieth day of each month, the county treasurer shall transfer to the various funds the amount due each fund.
(c)(1) All costs associated with such delinquent personal property taxes shall be prorated to the original taxing entities.
(2) All penalties shall be deposited as county revenues into the county general fund.
(d) For purposes of this section, the costs and penalties associated with delinquent personal property taxes shall not be considered a portion of the county collector's revenue in calculating excess commissions.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-36-209
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:26-36-209
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9624da6d5004fec357b19ded98c0ee1fa151e57550411bd5e54d518bca1e6120
Source location: content.xml paragraph 8914
Stored source content
26-36-209. Time and manner — Returns.
(a) The county collector may collect, at any time, all delinquent personal property tax in his or her county, or any that may be sent from another county, by the sale of property or otherwise, and the county collector shall make returns of the amount so collected to the proper counties and officers.
(b)(1) The county collector shall pay over to the county treasurer on the first day of each month or within ten (10) days after the first day of each month all amounts collected for his or her county under this section.
(2) However, upon a certificate of distribution of the amounts collected under this section being prepared by the county clerk, county collector, or other county officer designated pursuant to § 26-28-102(a), which certificate shall be issued on or before the thirtieth day of each month, the county treasurer shall transfer to the various funds the amount due each fund.
(c)(1) All costs associated with such delinquent personal property taxes shall be prorated to the original taxing entities.
(2) All penalties shall be deposited as county revenues into the county general fund.
(d) For purposes of this section, the costs and penalties associated with delinquent personal property taxes shall not be considered a portion of the county collector's revenue in calculating excess commissions.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-28-102. Electronic data processing equipment.
(a)(1) If a county by appropriate action elects to acquire, lease, rent, or otherwise 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, to prepare the tax settlements, and to prepare the county collector's records and receipts for property taxes, the county quorum court by ordinance may designate one (1) or more appropriate county officers to be responsible for the maintenance and operation of the computer, the keeping of the assessment records, the preparation of the tax books, the preparation of the county collector's records and receipts for property taxes, and the preparation of the tax settlements.
(2)(A) If any county officer other than the county clerk is designated to prepare the tax books or tax settlements, that county officer shall be reimbursed in the manner provided by law.
(B) If the county assessor is designated as the county officer to keep the assessment records, prepare the tax books, and prepare the county collector's receipts by use of electronic data processing equipment, the cost shall be prorated among the respective taxing units in the same manner as is provided by law for defraying the cost of operating the county assessor's office.
(b) When any 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 may, by ordinance, authorize the use of the equipment for any other appropriate county purposes and may provide for prorating the costs thereof among the various county offices.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-28-102
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 26-28-102. This identifies an authority to review, not proof of applicability.