Under the system provided for in this subchapter, the county collector shall:(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;(2) Prepare the tax statements and tax receipts and collect the taxes; and(3) Prepare and certify the monthly and final distributions of all current and delinquent taxes collected by the county collector.Acts 1993, No. 849, § 9.
Arkansas Legal Code