Arkansas Code Title 26. Taxation § 26-28-302. Use of computer

(a)(1) The county quorum court of any county in this state by ordinance may provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, and to prepare the county collector's records and receipts for property taxes.

(2) The county quorum court by ordinance may designate the appropriate county officer to be responsible for the maintenance and operation of the computer.

(3) The county quorum court by ordinance may designate the county clerk, the county assessor, or the county collector as preparer of the tax books.