Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 3 - Administration Of Local Taxes > Chapter 28 - Tax Books And Records > Subchapter 1 - General Provisions > § 26-28-110 - Public records -- Preservation.

§ 26-28-110 - Public records -- Preservation.

26-28-110. Public records -- Preservation.

The tax books delivered to the collector shall be a public record. At the expiration of the collector's term of office, they shall be delivered to and deposited in the office of the county clerk, there to be preserved as other records of the county.