51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-79-101 Levy of tax and collection
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(a) The county court together with a majority of the justices of the peace of the county at the regular term thereof for making the appropriations and levying taxes for the ensuing year may appropriate and levy not exceeding three (3) mills as the road and bridge tax on all of th…
Ark. Code Ann. § 26-79-102 Levy when not voted
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The county court in the counties in this state that do not require the full constitutional limit of five (5) mills to be levied for the expenses of the county government of the county at its sittings for levying taxes and making appropriations may levy for any one (1) year a road…
Ark. Code Ann. § 26-79-103 Account of money collected
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(1) It shall be the duty of the county treasurer to:(1) Keep a separate account of all moneys received on account of the road and bridge tax, receipting therefor to the county collector; and(2) Annually, at the proper term of the county court, present the county treasurer's accou…
Ark. Code Ann. § 26-79-104 Apportionment to municipalities
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(a) Of the amount collected from the annual three-mill road tax in any county in the state, the county courts shall apportion one-half (½), except when a greater amount is allowed by law, of the amount collected upon property within the corporate limits of any city or town for us…