All levies of taxes in cities and towns shall be based upon the appraisement of the county assessor, as equalized for the levy of state and county taxes, and placed upon the tax book by the county clerk. They shall be collected in the same manner, and by the same person, that county taxes are collected.
Ark. Code Ann. § 26-25-103
Basis of city and town levies
Acts 1883, No. 114, § 11, p. 199; C. &
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.