{"data":{"id":"us-ar/ark.-code-ann.-26-28-307","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-28-307","heading":"Permanent record - Commissions","body":"Under the system provided for in this subchapter:\n\n(1) The county collector shall maintain a permanent record of all taxes collected and the tax book reflecting all valuation changes and the receipt number, date, and amount of collection under the authority of this subchapter; and\n\n(2) The preparer of the tax books shall receive a commission of two percent (2%) for extending the improvement taxes, and the county collector shall receive a commission of two percent (2%) for collecting them.","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":"458cd44a4f70ed37988f9c4f4c7c1787124975ce41daa915dea07bdcffa14e99","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-28-306","next":"us-ar/ark.-code-ann.-26-28-308"},"notice":"GroundRules: Original legal text. Not legal advice."}