§ 26-74-607. Notification of results
Within ten (10) days after the certification of the votes of any election resulting in the adoption or abolition of a tax levied pursuant to this subchapter and ninety (90) days before the effective date of the tax, the county judge shall notify the Secretary of the Department of Finance and Administration of the results.
§ 26-74-610. Rules
The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this subchapter.
§ 26-73-201. Unplatted lots taxed
In any municipal corporation in which the power exists to impose taxes on lots when platted and recorded, the corporation shall also have power to impose taxes upon parcels of land laid off into lots and sold and leased by metes and bounds, though they shall not have been platted or recorded.
§ 26-73-202. Certification of tax rate to county clerk
The council of any municipal corporation on or before the time fixed by law for levying county taxes may make out and certify to the county clerk the rate of taxation levied by the municipal corporation on the real and personal property within the city or town. The amount so certified shall be placed upon […]
§ 26-73-204. Injunction to prevent collection or payment
Any person owning property and having taxes to pay in any city or town upon application to any judge or court having authority to grant injunctions may enjoin the collection of any tax levied in the city or town without authority of law and may also enjoin the issue or the payment by the city […]
§ 26-74-102. Natural gas used to make glass
The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and (3) All city and county […]
§ 26-74-103. Fort Smith Clearinghouse
The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301, 26-52-302, and 26-63-402; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and (3) All city and county sales and […]
§ 26-74-202. Construction
This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
§ 26-74-203. Definitions
As used in this subchapter: (1) “Acquire” means to obtain at any time by gift, purchase, or other arrangement, any capital improvement of a public nature or any portion of a capital improvement of a public nature, whether constructed and equipped before acquisition, partially constructed and equipped before acquisition, or being constructed and equipped at […]
§ 26-74-205. Voters’ approval of bonds
No ordinance shall be passed by the quorum court of a county under § 26-74-204 until a majority of the qualified electors of the county voting on the question shall have approved the principal amount of the bonds and the purpose for which the bonds will be issued at an election called for that purpose […]