Arkansas Statutes

§ 26-28-301 — Use of alternative method

Arkansas·Title 26
It is the intent of this subchapter to provide an alternative method of assessment and collection of taxes in counties utilizing the unit tax ledger system where the use of a computerized system for assessment and collection is utilized. The county quorum court may authorize, by ordinance, the use of this alternative method when it is determined to be in the best interest of the county. The provisions of this subchapter are supplemental to other applicable law.

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Legislative History

Acts 1993, No. 849, § 1.

Nearby Sections

15
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§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
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§ 26-17-404
Violations
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Penalty
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