The bill proposes to separate the offices of sheriff and tax collector in Montgomery County, Arkansas, effective January 1, 2027. It mandates that during the 2026 general election, the residents of Montgomery County will elect both a sheriff and a tax collector, 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. Their compensation will be determined by the Montgomery County Quorum Court, adhering to the minimum and maximum ranges set by the General Assembly, and they will have the authority to hire deputies and receive other allowances as prescribed by the Quorum Court.