Arkansas Code Title 14. Local Government § 14-39-105. Duties

(a) As soon as appointed and qualified, the receiver and back-tax collector shall enter upon the duties of his or her office.

(b) It shall be the receiver and back-tax collector's duty, and he or she is empowered, to take possession of all books, papers, and documents pertaining to the assessment and collection of taxes embraced by this chapter. He or she shall also take possession of all the private property, if any, belonging to the extinct corporation, respectively.