Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-25-101 Limitation on counties
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(1) It shall be unlawful for the county court to levy on the taxable property of the county in any one (1) year a greater percentage rate than is authorized in this section:(1) For all county purposes, not exceeding five (5) mills on the dollar; and(2) For paying indebtedness exi…
Ark. Code Ann. § 26-25-102 Limitation on cities and towns
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(a) The amount of taxes which may be levied for general purposes in any one (1) year by the constituted authorities of any city or town under the provisions of Arkansas Constitution, Article 12, § 4, may equal, but not exceed, the maximum amount of levy at any time fixed under Ar…
Ark. Code Ann. § 26-25-103 Basis of city and town levies
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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 cou…
Ark. Code Ann. § 26-25-104 State levy in cities one mile from state line
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The rate of all taxes levied by the State of Arkansas, not including county, city, and other local tax levies, in cities and incorporated towns whose corporate limits on March 11, 1957, extend to within one (1) mile of the corporate limits of an Arkansas city which adjoins a city…
Ark. Code Ann. § 26-25-105 Objections to levy
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(a) (1) Any person having real or personal property assessed for taxation may appear in person or by attorney before the county court, at the time of the levy of taxes by it, or at the succeeding term thereafter, and by petition or remonstrance, object to the levy of any specific…
Ark. Code Ann. § 26-25-106 Use of voluntary tax for other purposes
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(a) Whenever the electors of any county of this state may levy a voluntary tax, it shall be unlawful for the county judge, the county court, or any other county official to use or allocate any moneys derived from any voluntary tax for purposes other than for which it was levied a…
Ark. Code Ann. § 26-25-107 Ordinance
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(a) (1) Every city or county that adopts an ordinance levying a local sales and use tax which is collected by the Secretary of the Department of Finance and Administration shall submit the ordinance to the secretary at least forty-five (45) days prior to the election on the levy.…
Ark. Code Ann. § 26-25-108 Sample forms and ordinances
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(a) The Arkansas Municipal League, the Association of Arkansas Counties, and the Department of Finance and Administration may jointly develop sample forms and ordinances for levying local sales and use taxes which comply with all statutory requirements and limitations. (b) The sa…