This bill proposes the separation of the offices of sheriff and tax collector in Searcy County, Arkansas, effective January 1, 2027. It mandates that during the 2026 general election, the residents of Searcy County will elect individuals to fill both positions, with the newly elected officials assuming their roles on the specified date. Additionally, the bill stipulates that both the sheriff and tax collector must provide a bond for the faithful performance of their duties as required by law.

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