Ark. Code Ann. § 14-123-503: Tax collectors and assessors generally

The board of directors or board of commissioners of levee districts embracing lands in four (4) or more counties within the state shall appoint tax collectors and assessors for each county within the district as is now provided by existing laws, but no tax collector or assessor shall be related by blood or marriage within the fourth degree to any member of the board of directors of such levee district.