Arkansas Statutes
§ 26-39-402 — Review by county court
Arkansas·Title 26
(a)All county collectors' settlements shall be made and filed with the county courts on or before the fourth Monday of December each year.
(b)(1) It is the duty of the county courts to pass upon the settlements of the county collectors and to approve, reject, or restate them on or before December 31 of each year.
(2)Failure of the county judge to so approve, reject, or restate the settlements of the county collector within this period of time shall constitute a misfeasance in office and shall be a violation punishable by a fine of one hundred dollars ($100) or removal from office.
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Legislative History
Acts 1935, No. 282, § 2; Pope's Dig., § 13903; Acts 1941, No. 64, § 1; 1981, No. 846, § 1; A.S.A. 1947, § 84-1410; Acts 2005, No. 1994, § 172.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues