{"data":{"id":"us-ar/ark.-code-ann.-26-28-302","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-28-302","heading":"Use of computer","body":"(a) (1) The county quorum court of any county in this state by ordinance may provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, and to prepare the county collector's records and receipts for property taxes. (2) The county quorum court by ordinance may designate the appropriate county officer to be responsible for the maintenance and operation of the computer. (3) The county quorum court by ordinance may designate the county clerk, the county assessor, or the county collector as preparer of the tax books. (b) When a county acquires, leases, rents, or otherwise provides for the use of electronic data processing equipment for the purposes prescribed in subsection (a) of this section, the county quorum court by ordinance may authorize the use of the electronic data processing equipment for any other appropriate county purposes and may provide for prorating the costs of the electronic data processing equipment among the various county offices. Acts 1993, No. 849, § 2; 2009, No. 347, § 1.\n\n(a) (1) The county quorum court of any county in this state by ordinance may provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, and to prepare the county collector's records and receipts for property taxes. (2) The county quorum court by ordinance may designate the appropriate county officer to be responsible for the maintenance and operation of the computer. (3) The county quorum court by ordinance may designate the county clerk, the county assessor, or the county collector as preparer of the tax books.\n\n(1) The county quorum court of any county in this state by ordinance may provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, and to prepare the county collector's records and receipts for property taxes.\n\n(2) The county quorum court by ordinance may designate the appropriate county officer to be responsible for the maintenance and operation of the computer.\n\n(3) The county quorum court by ordinance may designate the county clerk, the county assessor, or the county collector as preparer of the tax books.\n\n(b) When a county acquires, leases, rents, or otherwise provides for the use of electronic data processing equipment for the purposes prescribed in subsection (a) of this section, the county quorum court by ordinance may authorize the use of the electronic data processing equipment for any other appropriate county purposes and may provide for prorating the costs of the electronic data processing equipment among the various county offices.","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":"ff5db382f71e45d0334158d174f43ee5296d1350f269e3d9c1f704dda4c7ea3b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-28-301","next":"us-ar/ark.-code-ann.-26-28-303"},"notice":"GroundRules: Original legal text. Not legal advice."}