Arkansas Code § 14-142-207 - Bonds Generally -- Authorizing Ordinance for Municipalities

(a) Whenever one hundred (100) or more tax-paying electors of any municipality shall file a petition with the mayor:

(1) Asking that an ad valorem tax on real and personal property be levied for capital improvements, which petition shall specify a rate of taxation not to exceed three (3) mills on the dollar; and

(2) Authorizing the legislative body of the municipality to issue bonds as prescribed by this subchapter for capital improvements to or construction of a public library and to pledge all or any part of the tax for the purpose of retiring the bonds, a legislative body shall authorize the issuance of the bonds by ordinance specifying the maximum principal amount of bonds to be issued, and the rate of any ad valorem tax to be levied and pledged to the retirement of the bonds as specified in Arkansas Constitution, Amendment 30, as amended by Arkansas Constitution, Amendment 72.

(b) Whenever one hundred (100) or more tax-paying electors of any county shall file a petition with the county court:

(1) Asking that an ad valorem tax on real and personal property be levied for capital improvements, which petition shall specify a rate of taxation not to exceed three (3) mills on the dollar; and

(2) Authorizing the county court to issue bonds as prescribed by this subchapter for capital improvements to or construction of county libraries for county library services or systems and to pledge all or any part of the tax for the purpose of retiring the bonds, the county court shall authorize the issuance of the bonds by order specifying the maximum principal amount of bonds to be issued, and the rate of any ad valorem tax to be levied and pledged to the retirement of the bonds as specified in Arkansas Constitution, Amendment 38, as amended by Arkansas Constitution, Amendment 72.

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Last modified: November 15, 2016