(A) Ark. Const., AA. 7, § 46 and A.C.A. § 14-14-1301, as amended, provides that the duly elected Sheriff of a county shall be the Ex-officio Collector of Taxes.
(B) Ark. Const., Am. 55 provides that the Quorum Court may create, consolidate, separate, revise or abandon any elective county office or offices, except during the term thereof. A majority of those voting on the question, however, at a general election, may have approved the action.
(C) It is the finding of the Quorum Court that a need exists to create a separate elective office of Collector of Taxes. The Collector of Taxes should be charged with the duty to collect the taxes as prescribed by law.
(D) The Quorum Court shall appoint an individual to serve as County Tax Collector to serve until the next general election when a successor shall be elected and qualified.
(E) The individual appointed by the Quorum Court to serve as County Tax Collector shall not be eligible for to succeed himself or herself.
(Ord. 87-29, passed 12-18-87)