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The city council of any municipal corporation shall have the power whenever, in their opinion, the interest of the corporation requires it, to levy and collect a tax on dogs and other domestic animals not included in the list of taxable property, for state and county purposes.
Cite this article: FindLaw.com - Arkansas Code Title 14. Local Government § 14-54-1103. Tax levy--Authorization - last updated January 01, 2020 | https://codes.findlaw.com/ar/title-14-local-government/ar-code-sect-14-54-1103/
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