{"data":{"id":"us-ar/ark.-code-ann.-26-28-301","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-28-301","heading":"Use of alternative method","body":"It is the intent of this subchapter to provide an alternative method of assessment and collection of taxes in counties utilizing the unit tax ledger system where the use of a computerized system for assessment and collection is utilized. The county quorum court may authorize, by ordinance, the use of this alternative method when it is determined to be in the best interest of the county. The provisions of this subchapter are supplemental to other applicable law.","path":["AR Code","Title 26","Chapter 28","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"93df1d8bdf2ef77b3d1e04330271106581f111b8fc7f16a188f4b3768d248fdb","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-28-205","next":"us-ar/ark.-code-ann.-26-28-302"},"notice":"GroundRules: Original legal text. Not legal advice."}