2014 Arkansas Code
Title 14 - Local Government
Subtitle 3 - Municipal Government
Chapter 57 - Regulation And Taxation Of Vehicles By Municipalities
Subchapter 7 - City or Town Vehicle Tax
§ 14-57-709 - Vehicles acquired after July 1.
(a) The owner of any vehicle first acquired or first used in the city or town after July 1 of the taxable year shall be required to pay only one-half (1/2) of the annual rate of the city or town vehicle tax for the remainder of the calendar year. The tax may be paid, without penalty, during the thirty-day period following the date of first acquisition or first use.
(b) No vehicle tax shall be required of the owner if the vehicle tax for the particular year has been paid by a former owner, whether or not in the same city or town.
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