§ 26-39-403 - Approval or rejection. - Arkansas Statutes

26-39-403. Approval or rejection.

(a) If the tax settlement shall be found to be correct, the county court shall order the tax settlement spread in full upon the records of the county court.

(b) (1) The county clerk or other county officer designated pursuant to 26-28-102(a) shall certify to the Auditor of State, without delay, the action of the county court on the tax settlement, whether approved or rejected.

(2) If rejected, the county clerk or other county officer designated pursuant to 26-28-102(a) shall immediately proceed to restate the tax settlement and again submit it to the county court.