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27-14-1015. Payment of personal property taxes and listing for assessment required.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-14-1015. Payment of personal property taxes and listing for assessment required.
(a) The owner of every vehicle subject to registration in Arkansas shall assess the vehicle with the county tax assessor in the county where required by law and within the time required by law.
(b)(1) The county tax assessor and county tax collector shall provide to the Secretary of the Department of Finance and Administration updates to the state vehicle registration system to indicate whether or not the owner of each vehicle registered in the county has assessed the vehicle and owes no delinquent personal property taxes.
(2) The provisions of this section shall not apply to vehicles assessed by the Tax Division of the Arkansas Public Service Commission and registered under the provisions of the International Registration Plan, nor shall the provisions of this section apply to vehicles owned by the state, public schools, or political subdivisions of this state or any other vehicles which are not subject to annual assessment and payment of personal property taxes.
(3) The secretary shall provide free of charge to each county assessor and to each county collector in this state, such additional computer hardware, software, and telecommunications links as he or she deems are essential to allow the county assessors and collectors to electronically forward to the Department of Finance and Administration updates to the vehicle registration system for the purposes of adding, changing, or removing information identifying vehicles which have been assessed within the time frame required by law, and vehicles for which the owners have paid personal property taxes within the time frame required by law.
(c) There is hereby levied a new fee of two dollars and fifty cents ($2.50) for the sale
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-14-1015
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:27-14-1015
Source file: gov.ar.code.title.27.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ae0eca77d4bc2a277e7fa3e0db97ffa4f4ad0417b1353f5e212f55ae8a03547d
Source location: content.xml paragraph 2798
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27-14-1015. Payment of personal property taxes and listing for assessment required.
(a) The owner of every vehicle subject to registration in Arkansas shall assess the vehicle with the county tax assessor in the county where required by law and within the time required by law.
(b)(1) The county tax assessor and county tax collector shall provide to the Secretary of the Department of Finance and Administration updates to the state vehicle registration system to indicate whether or not the owner of each vehicle registered in the county has assessed the vehicle and owes no delinquent personal property taxes.
(2) The provisions of this section shall not apply to vehicles assessed by the Tax Division of the Arkansas Public Service Commission and registered under the provisions of the International Registration Plan, nor shall the provisions of this section apply to vehicles owned by the state, public schools, or political subdivisions of this state or any other vehicles which are not subject to annual assessment and payment of personal property taxes.
(3) The secretary shall provide free of charge to each county assessor and to each county collector in this state, such additional computer hardware, software, and telecommunications links as he or she deems are essential to allow the county assessors and collectors to electronically forward to the Department of Finance and Administration updates to the vehicle registration system for the purposes of adding, changing, or removing information identifying vehicles which have been assessed within the time frame required by law, and vehicles for which the owners have paid personal property taxes within the time frame required by law.
(c) There is hereby levied a new fee of two dollars and fifty cents ($2.50) for the sale of each annual license plate validation decal for a motor vehicle. This new fee shall be collected by the secretary at the same time the vehicle registration fees imposed by § 27-14-601 are collected. However, this new decal fee shall be accounted for separately from the registration fee. The amount shall be mandatory and is collected for the purpose of extending to vehicle owners the additional services and conveniences of the options to renew vehicle registrations by telephone, electronically, by mail, or in person without requiring applicants to submit to the secretary proof of assessment and payment of personal property taxes.
(d)(1) One dollar and fifty cents ($1.50) of the amount collected by the secretary pursuant to subsection (c) of this section for each annual license plate validation decal shall not be deposited into the State Treasury but shall be remitted to the Arkansas Development Finance Authority.
(2) One dollar ($1.00) of the amount collected by the secretary pursuant to subsection (c) of this section for each annual license plate validation decal shall be deposited into the State Treasury as direct revenues to the State Central Services Fund, there to be used by the Revenue Division of the Department of Finance and Administration in supporting those activities and programs which will facilitate extending to vehicle owners the additional services and conveniences of the options to renew vehicle registrations by telephone, electronically, by mail, or in person without requiring applicants to submit to the secretary proof of assessment and payment of personal property taxes or proof of automobile liability insurance coverage.
(3) All amounts derived from the new fee imposed by subsection (c) of this section for the sale of annual license plate validation decals, whether held by the secretary or the authority, which are to be remitted to the authority shall be cash funds not subject to appropriation and shall be used and applied by the authority only as provided in § 22-3-1225. The fees charged for the annual license plate validation decal and paid to the authority pursuant to subdivision (d)(1) of this section shall not be reduced or otherwise impaired during the time that the fees are pledged by the authority to the repayment of any of the authority's bonds issued in accordance with § 22-3-1225.
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Arkansas Code — all titles (historical 2020) · legal_authorities
22-3-1225. Prison Construction Trust Fund.
(a) The Arkansas Development Finance Authority shall establish in its records a trust fund to be entitled the “Prison Construction Trust Fund”. All moneys derived by or remitted to the Arkansas Development Finance Authority, from the sale of annual license plate validation decals, pursuant to § 27-14-1015(c), shall be deposited to the credit of the Prison Construction Trust Fund. The moneys in the Prison Construction Trust Fund shall not be general funds or revenues of the Arkansas Development Finance Authority and shall not be subject to the claims of the general creditors of the Arkansas Development Finance Authority.
(b) The Arkansas Development Finance Authority shall pay from the Prison Construction Trust Fund into the Public Facilities Debt Service Fund created by §§ 19-5-932 and 22-3-1210 the amount necessary, when added to other funds listed in § 22-3-1210, to pay the next-succeeding principal and interest payment for the certificates of indebtedness, but not to exceed twenty-five cents (25¢) times the number of annual license plate validation decals sold by the Department of Finance and Administration in each six-month period. Such payments shall be made by the Arkansas Development Finance Authority semiannually two (2) business days prior to each July 1 and January 1 so long as the certificates of indebtedness permitted by the Public Facilities Finance Act of 1983, § 22-3-1201 et seq., are outstanding. All such payments by the Arkansas Development Finance Authority to the Public Facilities Debt Service Fund shall cease when the certificates of indebtedness have been paid or redeemed.
(c) All other funds in the Prison Construction Trust Fund shall be segregated, held, and used by the Arkansas Development Finance
Source: Arkansas Code — historical release 78 (November 6, 2020) · 22-3-1225
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 22-3-1225. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-14-601. Fees for registration and licensing of motor vehicles — Definitions.
(a) Fees Generally. The fee for the registration and licensing of all motor vehicles shall be as follows:
(1) Pleasure Vehicles. For all automobiles equipped with pneumatic tires, used for the transportation of persons, there shall be charged and collected the following fees based upon the unladen weight of the automobiles:
(A) Class One — Automobiles of 3,000 lbs. or less $17.00;
(B) Class Two — Automobiles of 3,001 lbs. to and including 4,500 lbs. $25.00; and
(C) Class Three — Automobiles of 4,501 lbs. and over $30.00;
(2) Automobiles for Hire. For all automobiles for hire which are equipped with pneumatic tires and used for the transportation of persons, there shall be charged and collected the fee applicable thereto as set for pleasure vehicles in subdivision (a)(1) of this section;
(3) Trucks and Trailers. For all motor trucks, trailers, and semi-trailers including pipe and pole dollies, equipped with pneumatic tires, the license fee shall be charged on the basis of the gross loaded weight of the vehicle as follows:
(A) Class One — All trucks and vans that are rated by the manufacturer as having a nominal tonnage of one (1) ton that are used exclusively for personal transportation and are not used for commercial or business purposes and all trucks and vans that are rated by the manufacturer as having a nominal tonnage of three-quarter (¾) ton or less shall be assessed a license fee of twenty-one dollars ($21.00) without regard to weight. All one-ton trucks and vans that are used for commercial or business purposes shall be registered in the appropriate class according to gross laden weight;
(B) Class Two — On all vehicles with a gross loaded weight b
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-14-601
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 27-14-601. This identifies an authority to review, not proof of applicability.