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 residents of Arkansas County will elect one individual to fulfill the roles of both Treasurer and Tax Collector. This newly elected official will assume office on the specified date.

Additionally, the bill stipulates that the 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 Arkansas County Quorum Court, adhering to the minimum and maximum compensation range set by the General Assembly. The officeholder will also have the authority to hire deputies and receive other allowances as prescribed by the Quorum Court.