Arkansas Statutes

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

Arkansas § 26-25-103

This text of Arkansas § 26-25-103 (Basis of city and town levies) 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. § 26-25-103 (2026).

Text

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 collected.

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Related

Opinion No.
(Arkansas Attorney General Reports, 1991)

Legislative History

Acts 1883, No. 114, § 11, p. 199; C. &. M. Dig., § 9865; Pope's Dig., § 13613; A.S.A. 1947, § 84-304.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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Bluebook (online)
Arkansas § 26-25-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-25-103.