Arkansas Code Title 26. Taxation § 26-74-603. Call for tax election

(b)(1) No ordinance shall be adopted by the quorum court of an eligible county for the purpose of levying a tax under this subchapter unless the quorum court shall have been requested to adopt the ordinance by the local board and until a majority of the qualified electors of the eligible county voting on the question at a special election shall have approved levy of the tax.

(2) The election shall be called by ordinance and proclamation issued in accordance with § 7-11-201 et seq.

(3) The ballot for the election shall be subject to the approval of the local board.

(c)(1) The quorum court of an eligible county levying a tax under this subchapter may refer to the voters of the county the question of an extension of the period during which the tax is to be levied and an extension of the period during which the tax cannot be repealed or reduced.

(2) The end of the period for which the tax is levied shall be the last day of a calendar quarter.

(3) The election to extend the period during which the tax authorized under this subchapter is to be levied and to extend the period during which the tax cannot be repealed or reduced shall be called by ordinance issued under § 7-11-201 et seq.

(4) An election to extend the period of the levy of the tax and to extend the period during which the tax cannot be repealed or reduced is not an election on the levy of the tax.