Arkansas Code Title 6. Education § 6-53-307. County support of technical colleges

(b) When the quorum court calls an election on the issue of the levy of any county sales or use tax, it may also cause to be placed on the ballot the issue of dedicating all or a portion of the tax for capital improvements to or the maintenance and operation of any technical college, community college, two-year college, or satellite campus of a community college.

(c) If a technical college, community college, two-year college, or satellite campus of a community college for which a tax is dedicated or levied under this section thereafter becomes a branch of an existing institution of higher education, the tax dedicated or levied under this section shall continue to be dedicated and levied for the use and benefit of the branch unless reduced or repealed as authorized under this section.

(d) A county sales or use tax dedicated or levied under this section may also be dedicated or levied in part for capital improvements to or the maintenance and operation of any public institution of higher education located in the county.

(e) Any election called by the quorum court pursuant to this section shall be called pursuant to the proclamation issued by the quorum court and held in accordance with § 7-11-201 et seq.