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51 chapters · 1,813 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…