The circuit judge for any county may grant injunctions and restraining orders, in all cases of illegal or unauthorized taxes and assessments by county, city, or other local tribunals, boards, or officers. No clerk or deputy clerk shall be authorized to grant restraining orders or injunctions.
Ark. Code Ann. § 16-113-306
Illegal or unauthorized taxes and assessments enjoined
Applied in 5 court decisions — leading case McIntosh v. Southwestern Truck Sales (1990)
Most recently applied in 2020 Ark. App. 430 - David L. Eddy, P.A. v. Jennifer Haley in Her Official Capacity as Tax Collector of Pope County, Arkansas (September 2020)
Civil Code, § 296; Acts 1871, No. 48, § 1 [296], p. 219; 1873, No. 88, § 1 [296], p. 213; C. & M
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.