§ 15-91. Tax Collector authorized to accept payment for redemption of tax- delinquent land.

(a)

Pursuant to A.C.A. § 26-37-109, the Tax Collector of Washington County, Arkansas, is hereby authorized to accept payment for redemption of tax-delinquent land which has not been transferred to the Commissioner of State Lands, and to charge a fee of two dollars and fifty cents ($2.50) for the issuance of each Certificate of Land Redemption for such.

(b)

As the Collector has been charging said fee, which practice was in place before he took office and believed it to be already established by ordinance, this section shall be deemed to be retroactive in effect and all such previously collected fees are hereby ratified.

(c)

Emergency clause. It is hereby determined that it is in the best interest of the citizens of the county for this section to be effective immediately; and the general health, safety and welfare of the citizens are affected by such for the reasons as set out above; therefore, an emergency is declared to exist and this section shall be, and is, effective from the date of its passage.

(Ord. No. 2008-74, Arts. 1—3, 11-13-08)