The bill proposes to combine the offices of Treasurer and Tax Collector in Woodruff County, Arkansas, into a single office effective January 1, 2027. It mandates that during the 2026 general election, the residents of Woodruff County will elect one individual to fulfill the roles of both Treasurer and Tax Collector, with the elected official assuming office on the specified date.

Additionally, the bill stipulates that the newly combined officeholder must provide a bond for the faithful performance of their duties as required by law. Compensation for the office will be determined by the Woodruff County Quorum Court, adhering to the minimum and maximum ranges set by the General Assembly, and the officeholder will have the authority to hire deputies and allocate other allowances as prescribed by the Quorum Court.