Arkansas Code Title 14. Local Government § 14-39-104. Receiver and back-tax collector

(a) As to all municipal corporations in this state whose charters may be surrendered and repealed under the provisions of this chapter, the Governor shall appoint an officer for the extinct corporations, respectively, to be known as a receiver and back-tax collector.

(b) The receiver and back-tax collector shall take the oath required of other collectors of the public revenue and shall give bond with good sureties, to be approved by the county court of the county in which the extinct corporations were situated, in such sum as the court may prescribe.