1. (a) The county assessor, county collector of taxes, the county clerk, the county treasurer, and any other county official having possession of the information specified in 26 CAR §§ 214-101 and 214-102 shall turn such information over to the preparer of the tax book at least fourteen (14) days prior to the deadlines specified in 26 CAR § 214-101.
2. (b) The county official providing the information shall be solely responsible for its accuracy.
3. (c) The preparer of the tax book shall be responsible only for the accuracy of information generated solely by him or her and not that which was compiled from the information provided by others.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Adopted 12/20/06 Amended 07/23/14"