Arkansas Code Title 24. Retirement and Pensions § 24-12-104. Taxes

(a) Annually, a tax not to exceed one and one-half (1 1/2 ) mills on the dollar of all taxable property in cities of the first and cities of the second class which have paid nonuniformed employees may be levied by a vote of the people as a fund for pensioned, superannuated, and retired paid nonuniformed employees and for the surviving spouses and dependent children of deceased paid nonuniformed employees and dependent parents of deceased employees and to relieve the employees in case of permanent or temporary disability.

(b) At any time that any city in this state shall meet the requirements of this section, then, and in that case, the provisions of this act shall apply to the city.

(c) The fund shall be known as the “pension and relief fund for paid nonuniformed employees” and shall be collected by the sheriffs and collectors as other taxes are collected and by them turned over to the board of trustees of the pension and relief fund for paid nonuniformed employees, which board is provided for and created in this act.