Arkansas § 26-77-103 Liability determined from assessment lists

Arkansas Statutes

§ 26-77-103 — Liability determined from assessment lists

Arkansas § 26-77-103

Title26

This text of Arkansas § 26-77-103 (Liability determined from assessment lists) 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. § 26-77-103 (2026).

Text

(a)In ascertaining the persons, firms, individuals, or corporations liable to pay a license for the privilege of engaging in any trade, business, profession, vocation, or calling in any city or town, the city council or board of commissioners may be governed by the list of persons, firms, individuals, or corporations as shown by the latest records of the county assessor of the county where the city or town is situated.

(b)In making classifications upon the amount of stock, wares, or merchandise on hand or carried in any business, the council or board may be governed by the latest assessments for personal property on file in the county assessor's office.

(c)The council or board shall have the right and power to change, increase, or decrease the amount of the license or the number of pers

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(a) In ascertaining the persons, firms, individuals, or corporations liable to pay a license for the privilege of engaging in any trade, business, profession, vocation, or calling in any city or town, the city council or board of commissioners may be governed by the list of persons, firms, individuals, or corporations as shown by the latest records of the county assessor of the county where the city or town is situated. (b) In making classifications upon the amount of stock, wares, or merchandise on hand or carried in any business, the council or board may be governed by the latest assessments for personal property on file in the county assessor's office. (c) The council or board shall have the right and power to change, increase, or decrease the amount of the license or the number of persons to pay it according to the change in the county assessor's records made from year to year.

Legislative History

Amended by Act 2017, No. 878,§ 19, eff. 8/1/2017. Acts 1917, No. 179, § 3, p. 980; 1919, No. 94, § 3; C. & M. Dig., § 7620; Acts 1937, No. 294, § 3; Pope's Dig., § 9730; A.S.A. 1947, § 19-4603.