Arkansas Code Title 26, Subtitle 6, Chapter 79 - County Road Tax
§ 26-79-101 - Levy of Tax and Collection.
(a) The county court together with a majority of the justices of the peace of the county at the regular term thereof for making...
§ 26-79-102 - Levy When Not Voted.
The county court in the counties in this state that do not require the full constitutional limit of five (5) mills to be levied...
§ 26-79-103 - Account of Money Collected.
It shall be the duty of the county treasurer to: (1) Keep a separate account of all moneys received on account of the road...
§ 26-79-104 - Apportionment to Municipalities.
(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 (1/2),...
§ 26-79-105 - Appropriation of Funds.
(a) The county courts shall have the power, and it is required, to appropriate all moneys collected under this act as road tax to...
§ 26-79-106 - Interest Earned on Funds.
After January 1, 1992, all interest earned on county road fund moneys shall be credited to the county road fund and not to the...