HB 1050 aims to separate the offices of Sheriff and Tax Collector in Poinsett County, Arkansas.

Here's a breakdown:

• Separation of offices: Starting January 1, 2027, the positions of Sheriff and Tax Collector in Poinsett County will become independent of each other.
• Election of officials: In the 2026 general election, Poinsett County voters will elect individuals specifically for each role (Sheriff and Tax Collector). These elected officials will begin their terms on January 1, 2027.
• Bonding and compensation: Both the Sheriff and Tax Collector will be required to post a bond to guarantee the proper execution of their duties. Their salaries will be set by the Poinsett County Quorum Court, within state-determined minimum and maximum pay ranges.
• Staffing: The Quorum Court will also determine the allowances and number of deputies each office can hire.

Essentially, this bill establishes two distinct elected positions in Poinsett County, separating the responsibilities of law enforcement (Sheriff) from tax collection.