Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 36 - Collection Of Delinquent Taxes > Subchapter 2 - Collection Generally > § 26-36-210 - Counties under unit tax ledger system.

§ 26-36-210 - Counties under unit tax ledger system.

26-36-210. Counties under unit tax ledger system.

The tax collector in any county of this state utilizing the unit tax ledger system for the collection of taxes, pursuant to 26-28-201 et seq., may appoint a delinquent tax collector for the purpose of collecting the delinquent taxes in his county.