Arkansas § 26-28-307 Permanent record - Commissions

Arkansas Statutes

§ 26-28-307 — Permanent record - Commissions

Arkansas § 26-28-307

Title26

This text of Arkansas § 26-28-307 (Permanent record - Commissions) 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. § 26-28-307 (2026).

Text

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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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.