Arkansas § 27-87-205 Tax - Assessment

Arkansas Statutes

§ 27-87-205 — Tax - Assessment

Arkansas § 27-87-205

Title27

This text of Arkansas § 27-87-205 (Tax - Assessment) 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. § 27-87-205 (2026).

Text

(a)Before any ferry shall be established, the court shall determine what tax shall be paid by the applicant for the privilege of the ferry, which shall not be less than one dollar ($1.00) nor more than one hundred dollars ($100).

(b)It shall be the duty of the county courts to levy a tax on all ferry privileges in their respective counties whether application be made by any person for the same or not. However, no ferry at which the public county road does not cross shall be subject to the tax herein provided.

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(a) Before any ferry shall be established, the court shall determine what tax shall be paid by the applicant for the privilege of the ferry, which shall not be less than one dollar ($1.00) nor more than one hundred dollars ($100). (b) It shall be the duty of the county courts to levy a tax on all ferry privileges in their respective counties whether application be made by any person for the same or not. However, no ferry at which the public county road does not cross shall be subject to the tax herein provided.