Arkansas Code § 14-74-102 - Enumeration of Taxing Agencies and Instrumentalities

The taxing agencies and instrumentalities to which this chapter is applicable shall be all those recited in those acts of Congress and that may be recited in any amendment thereof, including the following:

All the taxing agencies or instrumentalities hereinafter named, payable:

(A) Out of assessments or taxes, or both, levied against and constituting liens upon property in any of the taxing agencies or instrumentalities; or

(B) Out of property acquired by foreclosure of the assessments or taxes or both; or

(C) Out of income derived by the taxing agencies or instrumentalities from the sale of water or power or both, or any combination thereof; or

(D) From any combination of:

(i) Drainage, drainage and levee, levee, reclamation, water, irrigation, or other similar districts, commonly designated as agricultural improvement districts or local improvement districts, organized or created for the purpose of constructing, improving, maintaining, and operating certain improvements or projects devoted chiefly to the improvement of lands therein for agricultural purposes; or

(ii) Local improvement districts such as sewer, paving, sanitary, or other similar districts, organized or created for the purposes designated by their respective names; or

(iii) Local improvement districts such as road, highway, or other similar districts, organized or created for the purpose of grading, paving, or otherwise improving public streets, roads, or highways; or

(iv) Public school districts or public school authorities organized or created for the purpose of constructing, maintaining, and operating public schools or public school facilities; or

(v) Local improvement districts such as port, navigation, or other similar districts, organized or created for the purpose of constructing, improving, maintaining, and operating ports and port facilities; or

(vi) Any city, town, village, borough, township, or other municipality.

Section: 14-74-102  14-74-103  14-74-104  14-74-105    Next

Last modified: November 15, 2016