{"data":{"id":"us-ar/ark.-code-ann.-26-28-305","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-28-305","heading":"Duty of county collector","body":"Under the system provided for in this subchapter, the county collector shall:\n\n(1) Make changes to the tax books after the county assessor files the final abstract of the tax books as authorized by the county assessor by a two-part change form;\n\n(2) Prepare the tax statements and tax receipts and collect the taxes; and\n\n(3) Prepare and certify the monthly and final distributions of all current and delinquent taxes collected by the county collector.","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":"3f77a57670b3caeccf95a806faa61d4fd46d2fa1818df755309c6f3f5eca08ec","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-28-304","next":"us-ar/ark.-code-ann.-26-28-306"},"notice":"GroundRules: Original legal text. Not legal advice."}