Arkansas § 14-90-701 Insufficient tax to complete improvement

Arkansas Statutes

§ 14-90-701 — Insufficient tax to complete improvement

Arkansas § 14-90-701

Title14

This text of Arkansas § 14-90-701 (Insufficient tax to complete improvement) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 14-90-701 (2026).

Text

(a)If the tax first levied is insufficient to complete or pay for a municipal improvement, the board of improvement shall report the amount of the deficiency to the governing body of the municipality, and it shall make a determination on whether or not to levy further taxes based on the assessment of benefits for a sum sufficient to complete or pay for the improvement, which shall be collected in the same manner as the first levy.

(b)However, the taxes levied shall not exceed the total amount of the benefits assessed or the limitation of cost fixed in the petition or by this act.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) If the tax first levied is insufficient to complete or pay for a municipal improvement, the board of improvement shall report the amount of the deficiency to the governing body of the municipality, and it shall make a determination on whether or not to levy further taxes based on the assessment of benefits for a sum sufficient to complete or pay for the improvement, which shall be collected in the same manner as the first levy. (b) However, the taxes levied shall not exceed the total amount of the benefits assessed or the limitation of cost fixed in the petition or by this act.

Legislative History

Amended by Act 2013, No. 1428,§ 5, eff. 8/16/2013. Acts 1881, No. 84, § 15, p. 161; C. & M. Dig., § 5665; Acts 1929, No. 64, § 11; Pope's Dig., § 7303; A.S.A. 1947, § 20-420.