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Arkansas Code Title 26. Taxation § 26-81-105. Electors to approve levy

Current as of March 28, 2024 | Updated by Findlaw Staff

(a)(1) No ordinance shall be enacted by a quorum court levying a tax under this chapter until a majority of the qualified electors of the county voting on the question shall have approved the levy of the tax at an election called for that purpose and conducted in accordance with the general election laws.

(2) Any such election shall be called by ordinance of the quorum court of the levying county.

(b) The ballot title for the election shall include the expiration date for the tax, and any tax levied pursuant to this chapter shall cease upon the expiration date.

(c) The ballot title for the election shall identify the project, and the ballot shall specify whether the levy of the tax is contingent upon the levy of sales and use tax pursuant to this chapter by any other county or counties.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-81-105. Electors to approve levy - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-81-105/

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