The bill proposes to combine the offices of Treasurer and Tax Collector in Arkansas County into a single office, effective January 1, 2027. It mandates that during the 2026 general election, the electors of Arkansas County will elect one individual to serve in this combined role, with the elected officer assuming office on the specified date. Additionally, the bill stipulates that the newly appointed Treasurer 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 the combined office will be determined by the Arkansas County Quorum Court, adhering to the minimum and maximum compensation range set by the General Assembly. The officer will also have the authority to hire deputies and receive other allowances as prescribed by the Quorum Court.