This bill establishes the separation of 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 to fill both positions, with the newly elected officials assuming their roles on the specified date.

Additionally, the bill outlines that both the sheriff and tax collector must provide a bond for the faithful performance of their duties as required by law. Their compensation will be determined by the Perry County Quorum Court, adhering to the minimum and maximum ranges set by the General Assembly, and they will have the authority to hire deputies and receive other allowances as prescribed by the Quorum Court.