When a county, city, town, or other political subdivision of the state fails or refuses to pay any tax due under any state tax law, the procedure for collecting the tax shall be the same as for any other taxpayer.
Ark. Code Ann. § 26-18-704
Proceedings against localities
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Acts 1979, No. 401, § 29; A.S.A. 1947, § 84-4729.
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.