AR HB1584

Amends delinquent assessment penalty procedures by replacing the county clerk with a county officer designated by the quorum court under § 26-28-102 to affix and extend the 10% penalty against delinquent properties.

Modifies § 26-37-106(b) to designate a quorum court-designated county officer instead of the county clerk to certify tax-delinquent lands in the permanent record.

Changes § 26-37-109 to allow a county collector to charge a $2.50 fee for land redemption certificates and requires county treasurers to accept redemption payments; extends the payment deadline from 5 to 10 days for transferring collected amounts.

Updates § 26-39-201(a)(1) to extend the deadline for county officials to transfer funds to the county treasurer from 5 to 10 working days and changes the language from "hands" to "his or her possession."