Ark. Code Ann. § 26-28-307
Permanent record - Commissions
Year: 2026Length: 172 words
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. Acts 1993, No. 849, § 13.
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.
Acts 1993, No. 849, § 13.