The quorum court designates and appoints the tax assessor of the county as the appropriate
officer as "preparer of tax books". The quorum court further provides for the use
of electronic data processing equipment for the preparer of the tax books to keep
the assessment records, to prepare the tax books, extend all ad valorem taxes, extend
all special improvement levies, make all board of equalization adjustments, and to
prepare the collector's records and receipts for property taxes and to be responsible
for the maintenance and operation of the computer according to A.C.A. § 26-28-102.
