Arkansas Code Title 26, Subtitle 3, Chapter 25 - Levy of Taxes

• § 26-25-101 - Limitation on Counties.
  It shall be unlawful for the county court to levy on the taxable property of the county in any one (1) year a greater...
• § 26-25-102 - Limitation on Cities and Towns.
  (a) The amount of taxes which may be levied for general purposes in any one (1) year by the constituted authorities of any city...
• § 26-25-103 - Basis of City and Town Levies.
  All levies of taxes in cities and towns shall be based upon the appraisement of the county assessor, as equalized for the levy of...
• § 26-25-104 - State Levy in Cities One Mile From State Line.
  The rate of all taxes levied by the State of Arkansas, not including county, city, and other local tax levies, in cities and incorporated...
• § 26-25-105 - Objections to Levy.
  (a) (1) Any person having real or personal property assessed for taxation may appear in person or by attorney before the county court, at...
• § 26-25-106 - Use of Voluntary Tax for Other Purposes.
  (a) Whenever the electors of any county of this state may levy a voluntary tax, it shall be unlawful for the county judge, the...
• § 26-25-107 - Ordinance.
  (a) (1) Every city or county that adopts an ordinance levying a local sales and use tax which is collected by the Director of...
• § 26-25-108 - Sample Forms and Ordinances.
  (a) The Arkansas Municipal League, the Association of Arkansas Counties, and the Department of Finance and Administration may jointly develop sample forms and ordinances...

Last modified: November 15, 2016