§ 26-28-302 - Use of computer. - Arkansas Statutes

26-28-302. Use of computer.

(a) (1) The 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 quorum court by ordinance may designate the appropriate county officer to be responsible for the maintenance and operation of the computer.

(3) The 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 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.