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2019 Arkansas Code
Title 14 - Local Government
Subtitle 3 - Municipal Government
Chapter 54 - Powers of Municipalities Generally
Subchapter 11 - Regulation of Animals
§ 14-54-1103. Taxation
Universal Citation:
AR Code § 14-54-1103 (2019)
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The city council of any municipal corporation shall have the power whenever, in their opinion, the interest of the corporation requires it, to levy and collect a tax on dogs and other domestic animals not included in the list of taxable property, for state and county purposes.
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