Arkansas Legal Resource Navigator

14-301-104. Opening or improving street or highway — Delinquent tax.

Arkansas Code — all titles (historical 2020) · legal_authorities

14-301-104. Opening or improving street or highway — Delinquent tax.

14-301-104. Opening or improving street or highway — Delinquent tax. (a) No street or highway shall be opened, straightened, or widened, nor shall any other improvement be made which will require proceedings to condemn private property, without the concurrence in the bylaw, ordinance, or resolution directing the condemnation of two-thirds (2/3) of the whole number of members elected to council. (b) The concurrence of a like majority shall be required to direct any improvement or repair of a street or highway, the cost of which is to be assessed on the owners of the property, unless one-half (½) of the owners to be charged shall petition in writing therefor. (c) The council of any incorporated city or town may order the clerk, or other proper officer of the council, to certify under his official seal any delinquent tax which is assessed by the city or town, for opening or grading, or otherwise improving any street or alley in the city or town, to the clerk of the proper county. (d) The clerk is required to place the tax so certified on the tax book of his county, in a separate column, and it shall be collected in a like manner as state and county taxes.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-301-104

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.

Issuing source page ↗

Authority boundary: historical statutory source snapshot not current law.

Open the recorded source website ↗

Record provenance

Stable record: arkansas_code:legal_authorities:14-301-104
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: fdf0743fd84c639837a01ecaec36282a6e1213ddb660474812c2cea5514c1b53

Source location: content.xml paragraph 55148

Stored source content

14-301-104. Opening or improving street or highway — Delinquent tax. (a) No street or highway shall be opened, straightened, or widened, nor shall any other improvement be made which will require proceedings to condemn private property, without the concurrence in the bylaw, ordinance, or resolution directing the condemnation of two-thirds (2/3) of the whole number of members elected to council. (b) The concurrence of a like majority shall be required to direct any improvement or repair of a street or highway, the cost of which is to be assessed on the owners of the property, unless one-half (½) of the owners to be charged shall petition in writing therefor. (c) The council of any incorporated city or town may order the clerk, or other proper officer of the council, to certify under his official seal any delinquent tax which is assessed by the city or town, for opening or grading, or otherwise improving any street or alley in the city or town, to the clerk of the proper county. (d) The clerk is required to place the tax so certified on the tax book of his county, in a separate column, and it shall be collected in a like manner as state and county taxes.

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

No explicit source connection was found. This does not mean there are no relevant authorities.