The bill proposes to separate the offices of sheriff and tax collector in Poinsett County, Arkansas, effective January 1, 2027. It mandates that during the 2026 general election, the residents of Poinsett County will elect individuals for both positions, who will then assume their roles on the specified date. Additionally, both the sheriff and tax collector are required to provide a bond for the faithful performance of their duties as outlined by law.

Furthermore, the bill stipulates that the compensation for both the sheriff and tax collector will be determined by the Poinsett County Quorum Court, adhering to the minimum and maximum compensation ranges set by the General Assembly. Each officer will also have the authority to hire deputies and receive other allowances as prescribed by the Quorum Court.