The county collector in any county of this state utilizing the unit tax ledger system for the collection of taxes, pursuant to § 26-28-201 et seq., may appoint a delinquent tax collector for the purpose of collecting the delinquent taxes in his or her county.
Counties under unit tax ledger system
Ark. Code Ann. § 26-36-210 — under Collection of Delinquent Taxes.
Ark. Code Ann. § 26-36-210