Quorum court adopts ordinance to formally authorize computerized tax assessment and designates county tax collector

The Randolph County quorum court voted unanimously to adopt an ordinance formally recognizing the countys computerized tax assessment and collection system and naming the county tax collector as the official preparer of the county tax books.

The ordinance, read to the court during the meeting, affirms that Randolph Countys system "morphed from a manual system to a partial computerized system to the current system without the requisite ordinance required by law" and cites Arkansas Code Annotated sections 26-28-301 through 307 (as recited by the reader). The measure designates the county tax collector to prepare tax statements, collect current and delinquent real and personal taxes, issue tax receipts, and certify monthly and final tax distributions in accordance with those statutory provisions.

Justice Sharp made the motion to adopt the ordinance; Justice Brown seconded. A roll-call vote recorded affirmative votes from the justices present and the motion carried. The ordinance includes a repealer clause rescinding a prior local ordinance (1999-302) that previously named co-preparers and contains an emergency clause stating the ordinance shall be in full force after approval.

The court moved the ordinance through first, second and third readings before the adoption vote; no substantive debate on the ordinance text was recorded during the readings. Court members who spoke during the meeting noted the vote was intended to align local practice with state law and to clarify responsibilities among county officials.

Next steps: the adopted ordinance directs county officials to follow statutory procedures when preparing the tax books and executing distributions. The court did not attach an effective date beyond the ordinance language that it takes effect upon approval consistent with the emergency clause.