§ 26-28-203 - Effect of adoption.
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 tax collector's office to be the exclusive tax collecting and accounting office of the county, and the 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 "tax collector." However, the tax collector shall settle with the county treasurer of the counties which may adopt the system as is provided by law.