§ 14-88-405. City improvement collector

AR Code § 14-88-405 (2018) (N/A)
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(a) The city councils of the cities of the first and second class are authorized and empowered to designate and appoint someone to collect all of the city improvement taxes, to be known as "city improvement collector."

(b) When so appointed by the council, the collector shall have exclusive power and authority to collect the taxes in all improvement districts lying wholly or partially within the city, except such taxes as are collected by the regular county tax collector.

(c) The collector may or may not be a city official.

(d) The collector shall receive such remuneration as shall be fixed by the city council.

(e) The collector shall be required to give a bond for the faithful discharge of his duties as approved by the council.

(f) The collector's term of office shall be fixed by the council.

(g) The collector shall maintain an office or place of business open at all reasonable hours.

(h)

(1) When any collector has been appointed under the provisions of this section and has qualified by giving bond, it shall be the duty of all persons at that time who are collecting such taxes to at once turn over to the collector all books and records in their possession pertaining to the collections.

(2) Anyone failing to comply with the provisions of this subsection shall be deemed guilty of a misdemeanor and upon conviction shall be fined in any sum not less than fifty dollars ($50.00) nor more than five hundred dollars ($500).