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. The elected official will assume office on the specified date and will be required to give a bond for the faithful performance of their duties as outlined by law.

Additionally, the bill stipulates that the compensation for the combined office will be determined by the Woodruff County Quorum Court, adhering to the minimum and maximum compensation range set by the General Assembly. The newly elected official will also have the authority to hire deputies and allocate other allowances as prescribed by the Quorum Court.