(a) All county assessors in counties where the system contemplated by this subchapter is installed shall deliver to the county collector real and personal property assessments on forms furnished by the county collector. The county collector shall then make proper posting of each assessment. As postings are made, the county collector shall compile a proof journal list of the assessments showing the total valuation. The total valuation shall balance with the total of all real and personal property assessments as made by the county assessor.

(b) Thereafter, the county assessor shall verify the total and, when found to be correct, shall make a certificate of assessment of the real and personal property in the county showing a total valuation of all real and personal property assessed in the county, which shall conform with the total valuation assessed by the Arkansas Public Service Commission as certified down to the county assessor, the county assessor adding to the certificate required by law the following additional paragraph:

(c)

(1) The county assessor shall make the certificate in triplicate and file one (1) copy with the commission, which shall be the county assessor's abstract and which shall give the valuation of all assessments in the county by total and not by items, as provided by § 26-26-1103, and one (1) copy of the certificate shall be filed in the county clerk's office, and the county assessor shall keep one (1) copy in the file in his or her office.

(2) All three (3) of the certificates shall be subscribed and sworn to as provided by law.