§ 58-1. Computerized tax assessment and collection.  


Latest version.
  • (a)

    In accordance with A.C.A. § 26-28-301 et seq., the use of an electronic data processing system, commonly referred to as a computer, is hereby authorized to keep the county's assessment records, to prepare the tax books, and to prepare the collector's records and receipts for property taxes.

    (b)

    The tax collector is hereby designated as the preparer of the tax books.

    (c)

    All other provisions of A.C.A. § 26-28-301 et seq. shall apply with respect to the assessment and collection of taxes.

(Ord. No. O-93-31, §§ 1—3, 10-11-1993)