2010 Arkansas Code
Title 26 - Taxation
Subtitle 3 - Administration Of Local Taxes
Chapter 25 - Levy Of Taxes
§ 26-25-102 - Limitation on cities and towns.

26-25-102. Limitation on cities and towns.

(a) The amount of taxes which may be levied for general purposes in any one (1) year by the constituted authorities of any city or town under the provisions of Arkansas Constitution, Article 12, Section 4, may equal, but not exceed, the maximum amount of levy at any time fixed under this section of the Arkansas Constitution.

(b) This limitation shall not be construed to prohibit assessments on property adjacent to local improvements made in any city or town for the purpose of paying the costs and damages occasioned thereby.

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