Arkansas Statutes
§ 26-25-103 — Basis of city and town levies
Arkansas·Title 26
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§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues