§ 32.002 COSTS PRORATED; ASSESSMENT RECORDS, TAX BOOKS AND RECEIPTS.
   In accordance with A.C.A. § 26-28-102, the cost of keeping the assessment records, preparing the tax books and preparing Collector's receipts shall be prorated among the respective taxing units in the same manner as is now, provided by law for defraying the cost of operating the Assessor's Office.
(Ord. 83-12, passed 4-20-83)