Arkansas Statutes

§ 26-28-307 — Permanent record - Commissions

Arkansas·Title 26

Under the system provided for in this subchapter:

(1)The county collector shall maintain a permanent record of all taxes collected and the tax book reflecting all valuation changes and the receipt number, date, and amount of collection under the authority of this subchapter; and (2) The preparer of the tax books shall receive a commission of two percent (2%) for extending the improvement taxes, and the county collector shall receive a commission of two percent (2%) for collecting them.

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Legislative History

Acts 1993, No. 849, § 13.

Nearby Sections

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