Opinion No.

Mr. Jim Pledger, Director Department of Finance and Administration P O Box 3278 Little Rock, AR 72203

Dear Mr. Pledger:

This is in response to your request for an opinion concerning a change in the Department's system for generating certificates of indebtedness and releases of liens. Specifically, you indicate that the new documents will be generated by a computer and will no longer contain either a holographic or facsimile signature of an agent or an attorney for the Commissioner of Revenues. The new documents will simply contain a typed "signature" which will read: "Timothy J. Leathers,…