Arkansas Code Title 26. Taxation § 26-74-502. Voter approval of levy or increase of tax--Petitions requesting an election

(a)(1)(A) If a county quorum court enacts an ordinance levying or increasing a tax under § 26-74-501, the county quorum court shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205.

(B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under subdivision (a)(1)(A) of this section, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205.

(b)(1)(A) If a petition signed by at least five hundred (500) qualified electors in the county is filed requesting an election for an initiated ordinance levying or increasing the tax authorized under § 26-74-501, the county quorum court shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205.

(B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the petition is filed, the election for an initiated ordinance levying or increasing the tax authorized under § 26-74-501 shall be delayed until the next date permitted for a special election under § 7-11-205.