This bill amends the law regarding levee districts in Arkansas, specifically focusing on the Crawford County Levee District. It removes the requirement for the Sheriff of Crawford County to act as the collector of levee taxes and outlines a new procedure for the collection of these taxes. The bill establishes that levee taxes will be extended on the county tax books based on a certified list of assessments provided by the levee district, which must be submitted by December 15 each year. The county collector will then collect these taxes in the same manner as other property taxes.

Additionally, the bill mandates that the collected funds be deposited with the county treasurer on a monthly basis, who will then credit the funds to the levee district fund and remit the assessments to the treasurer of the levee district. This change aims to streamline the tax collection process for levee districts created by acts of the General Assembly, ensuring that funds are managed more efficiently and effectively.