Browse Arkansas Code titles and sections
26-35-502. Means of payment.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-35-502. Means of payment.
The county taxes of any county of this state levied in pursuance of law shall only be payable in the lawful currency of the United States or scrip or warrants of the county by whose authority they were issued, drawn in pursuance of law and not inconsistent with this section and §§ 14-20-103, 14-20-104, and 14-20-114.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-35-502
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.
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Stable record: arkansas_code:legal_authorities:26-35-502
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 75ad799fb9fddeab7a8179b996b90d99802d6c2b039d084e2ae12e34cec3291d
Source location: content.xml paragraph 8329
Stored source content
26-35-502. Means of payment.
The county taxes of any county of this state levied in pursuance of law shall only be payable in the lawful currency of the United States or scrip or warrants of the county by whose authority they were issued, drawn in pursuance of law and not inconsistent with this section and §§ 14-20-103, 14-20-104, and 14-20-114.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-20-103. Appropriations to be specific — Limitation.
(a) The quorum court shall specify the amount of appropriations for each purpose in dollars and cents, and except as authorized in this section, the total amount of appropriations for all county or district purposes for any one (1) year shall not exceed ninety percent (90%) of the anticipated revenues for that year.
(b)(1) The quorum court may appropriate for any one (1) year up to one hundred percent (100%) of the anticipated revenues for that year for federal or state grants overseen by the county.
(2) For revenues to qualify as a grant under this section, the county shall demonstrate that the state or federal agency characterized the revenues as a grant.
(c)(1) In any county in which a natural disaster, including without limitation a flood or tornado, results in the county's being declared a disaster area by the Governor or an appropriate official of the United States Government, the quorum court may appropriate in excess of ninety percent (90%) of anticipated revenues.
(2) However, appropriation of funds in excess of ninety percent (90%) of anticipated revenues shall be made only for street cleanup and repair, collection, transportation and disposal of debris, repair or replacement of county facilities and equipment, and other projects or costs directly related to or resulting from the natural disaster.
(d)(1) In any county in which sales and use tax revenues have been dedicated for a specific purpose, the quorum court may appropriate up to one hundred percent (100%) of anticipated revenues from the dedicated sales and use tax, provided that any appropriation of funds up to one hundred percent (100%) of anticipated revenues shall be made and expended only for the dedicated specific purpose of the tax
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-20-103
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. The source passage cites 14-20-103. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-20-104. Appropriations and allowances.
(a) Every order of allowance made by the county court shall set forth the appropriation out of which it is to be paid.
(b) It shall be the duty of the clerk annually and immediately after the adjournment of the county quorum court for the levy of taxes and the making of the appropriations to open a book to be kept for that purpose in which he or she shall debit each appropriation by the amount appropriated therefor, and as the allowances are made by the county court, he or she shall credit each appropriation by the allowance ordered to be paid out of the appropriation.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-20-104
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. The source passage cites 14-20-104. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-20-114. Extension of levies on tax books.
The taxes levied for county purposes named and specified shall be extended upon the tax books under the general head of county expenses, and warrants drawn by the clerk shall specify the fund or appropriation upon which they are drawn, respectively, and shall be made payable to the person in whose favor the allowance was made, or to the bearer. When so lawfully drawn and issued, the warrants shall be receivable by the sheriff and collector of revenue of the county for all licenses or debts due to the county.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-20-114
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. The source passage cites 14-20-114. This identifies an authority to review, not proof of applicability.