Arkansas § 14-317-116 - County clerk — Collector.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-317-116 — County clerk — Collector., with citation guidance and answers to common questions.
§ 14-317-116. County clerk — Collector.
It shall be the duty of the county clerk of the county to extend taxes annually upon the tax books of the county until the levy is exhausted, and for his services he shall receive a commission of one and one-half percent (1½%) of the amount so extended. It shall then be the duty of the collector to collect each year the taxes extended upon the books along with the other taxes until the entire levy is exhausted. For his services in making the collections, the collector shall receive a commission of one and one-half percent (1½%), and the taxes shall be paid by the collector to the depository of the district at the same time he pays over the county funds. In counties operating under the unit tax ledger system, the tax collector shall receive a commission of one and one-half percent (1½%) for extending the taxes and a commission of an additional one and one-half percent (1½%) for collecting the taxes. County clerks and tax collectors are authorized to employ additional deputies to do the additional work imposed by the terms of this chapter. No property owner shall be required to pay the improvement taxes herein provided as a prerequisite to paying his general taxes.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-317-116
What does Arkansas Code of 1987 Annotated § 14-317-116 cover?
Section 14-317-116 ("County clerk — Collector.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-317-116?
A common citation format is "Arkansas Code of 1987 Annotated § 14-317-116" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-317-116 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.