§ 26-28-305 - Duty of tax collector. - Arkansas Statutes

26-28-305. Duty of tax collector.

Under the system provided for in this subchapter, the tax collector shall:

(1) Make changes to the tax books after the assessor files the final abstract of the tax books as authorized by the assessor by a two-part change form;

(2) Prepare the tax statements and tax receipts and collect the taxes; and

(3) Prepare and certify the monthly and final distributions of all current and delinquent taxes collected by the tax collector.