2018 Arkansas Code
Title 20 - Public Health and Welfare
Subtitle 2 - Health and Safety
Chapter 17 - Death and Disposition of the Dead
Subchapter 11 - Cemetery Improvement Districts
§ 20-17-1118. Fee of collector and county clerk

Universal Citation: AR Code § 20-17-1118 (2018)

In collecting annual benefit assessments in any district created under this subchapter, the collector of taxes in any county shall deduct one percent (1%) of the annual benefit assessments or taxes so collected, and retain one-half of one percent (0.5%) as the fee of the collector for collecting the assessments or taxes and pay over the remaining one-half of one percent (0.5%) of the assessments or taxes collected to the county clerk of the county as the fee of the county clerk for extending on the assessment records of the county the annual benefit assessments or taxes.

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