Ark. Code Ann. § 26-39-404: Settlement with county and county subdivisions

After the tax settlement made with the county collector by the county clerk or other county officer designated pursuant to § 26-28-102(a) has been examined and acted upon by the county court, as provided in § 26-39-402 , the county collector shall make settlement with the county and its various subdivisions on or before December 30 of each year.