Browse Arkansas Code titles and sections
26-74-603. Call for tax election.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-603. Call for tax election.
(a) Any eligible county may by ordinance of its quorum court levy a countywide sales and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), or one percent (1%) to provide capital improvements to or the maintenance and operation of an eligible campus.
(b)(1) No ordinance shall be adopted by the quorum court of an eligible county for the purpose of levying a tax under this subchapter unless the quorum court shall have been requested to adopt the ordinance by the local board and until a majority of the qualified electors of the eligible county voting on the question at a special election shall have approved levy of the tax.
(2) The election shall be called by ordinance and proclamation issued in accordance with § 7-11-201 et seq.
(3) The ballot for the election shall be subject to the approval of the local board.
(c)(1) The quorum court of an eligible county levying a tax under this subchapter may refer to the voters of the county the question of an extension of the period during which the tax is to be levied and an extension of the period during which the tax cannot be repealed or reduced.
(2) The end of the period for which the tax is levied shall be the last day of a calendar quarter.
(3) The election to extend the period during which the tax authorized under this subchapter is to be levied and to extend the period during which the tax cannot be repealed or reduced shall be called by ordinance issued under § 7-11-201 et seq.
(4) An election to extend the period of the levy of the tax and to extend the period during which the tax cannot be repealed or reduced is not an election on the levy of the tax.
(d) T
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-603
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:26-74-603
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: bf0ce8c425f05268d47de0be3bbcb8a09f1cbb547a1006bd06db0fd273c6157f
Source location: content.xml paragraph 33416
Stored source content
26-74-603. Call for tax election.
(a) Any eligible county may by ordinance of its quorum court levy a countywide sales and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), or one percent (1%) to provide capital improvements to or the maintenance and operation of an eligible campus.
(b)(1) No ordinance shall be adopted by the quorum court of an eligible county for the purpose of levying a tax under this subchapter unless the quorum court shall have been requested to adopt the ordinance by the local board and until a majority of the qualified electors of the eligible county voting on the question at a special election shall have approved levy of the tax.
(2) The election shall be called by ordinance and proclamation issued in accordance with § 7-11-201 et seq.
(3) The ballot for the election shall be subject to the approval of the local board.
(c)(1) The quorum court of an eligible county levying a tax under this subchapter may refer to the voters of the county the question of an extension of the period during which the tax is to be levied and an extension of the period during which the tax cannot be repealed or reduced.
(2) The end of the period for which the tax is levied shall be the last day of a calendar quarter.
(3) The election to extend the period during which the tax authorized under this subchapter is to be levied and to extend the period during which the tax cannot be repealed or reduced shall be called by ordinance issued under § 7-11-201 et seq.
(4) An election to extend the period of the levy of the tax and to extend the period during which the tax cannot be repealed or reduced is not an election on the levy of the tax.
(d) The quorum court shall notify its county board of election commissioners that a measure has been referred to the vote of the people under this section and shall submit a copy of the ordinance calling the election and the proposed ballot language to its county board of election commissioners.
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.
Arkansas Code — all titles (historical 2020) · legal_authorities
7-11-201. Calling special elections on measures or questions.
Except for special school elections, all special elections on measures or questions referred to the voters by governmental entities as authorized by law shall be called by proclamation, ordinance, statute, resolution, order, or other authorized document of the properly constituted authority as required by law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 7-11-201
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 7-11-201. This identifies an authority to review, not proof of applicability.