2010 Arkansas Code
Title 26 - Taxation
Subtitle 3 - Administration Of Local Taxes
Chapter 25 - Levy Of Taxes
§ 26-25-103 - Basis of city and town levies.

26-25-103. Basis of city and town levies.

All levies of taxes in cities and towns shall be based upon the appraisement of the county assessor, as equalized for the levy of state and county taxes, and placed upon the tax book by the clerk of the county court. They shall be collected in the same manner, and by the same person, that county taxes are collected.

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