Arkansas § 26-28-302 Use of computer

Arkansas Statutes

§ 26-28-302 — Use of computer

Arkansas § 26-28-302

Title26

This text of Arkansas § 26-28-302 (Use of computer) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-28-302 (2026).

Text

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

(3)The county 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 co

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(a) (1) The county 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 county quorum court by ordinance may designate the appropriate county officer to be responsible for the maintenance and operation of the computer. (3) The county 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 county 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.