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§ 26-25-101. Limitation on counties

It shall be unlawful for the county court to levy on the taxable property of the county in any one (1) year a greater percentage rate than is authorized in this section: (1) For all county purposes, not exceeding five (5) mills on the dollar; and (2) For paying indebtedness existing at the time of […]

§ 26-25-103. Basis of city and town levies

All levies of taxes in cities and towns shall be based upon the appraisement of the county assessor, as equalized for the levy of state and county taxes, and placed upon the tax book by the county clerk. They shall be collected in the same manner, and by the same person, that county taxes are […]

§ 26-25-104. State levy in cities one mile from state line

The rate of all taxes levied by the State of Arkansas, not including county, city, and other local tax levies, in cities and incorporated towns whose corporate limits on March 11, 1957, extend to within one (1) mile of the corporate limits of an Arkansas city which adjoins a city in another state and is […]