Ark. Code § 26-28-108

Current with legislation from 2024 effective through May 3, 2024.
Section 26-28-108 - Delivery of tax books to county collector
(a) On or before February 1 of each year, the preparer of tax books of each county shall make out and deliver the tax books of his or her county to the county collector with the preparer of tax books' warrant attached, under his or her hand and the seal of his or her office, authorizing the county collector to collect the taxes.
(b) The county collector shall give a receipt for the tax books, in which the amount of the different taxes shall be separately stated, and the county clerk shall file the receipt in the records of the county.
(c) An electronic reproduction of a tax book, warrant, or receipt kept in accordance with § 13-4-301 is sufficient under this section.

Ark. Code § 26-28-108

Amended by Act 2021, No. 278,§ 4, eff. 7/28/2021.
Acts 1883, No. 114, § 94, p. 199; 1887, No. 92, § 37, p. 143; C. & M. Dig., § 10016; Acts 1933 (1st Ex. Sess.), No. 16, § 3; Pope's Dig., § 13763; A.S.A. 1947, § 84-807; Acts 2003, No. 295, § 6.