The bill proposes to separate the offices of sheriff and tax collector in Perry County, Arkansas, effective January 1, 2027. It mandates that during the 2026 general election, the residents of Perry County will elect individuals for both positions, who will then assume their roles on the specified date. Additionally, the bill stipulates that both the sheriff 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 both the sheriff and tax collector will be determined by the Perry County Quorum Court, adhering to the minimum and maximum compensation ranges set by the General Assembly. Each officer will also have the authority to hire deputies and receive other allowances as prescribed by the Quorum Court.