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Ark. Code Ann. § 26-73-103

Levy of new taxes permitted — Exceptions

Applied in 9 court decisions — leading case Harris v. City of Little Rock (2001)

Most recently applied in Lanina Watson, Individually and as a Representative of a Class of Persons Similarly Situated v. the City of Blytheville, Arkansas and Its Sewer Department (February 2020)

Acts 1977, No. 942, § 3; A.S.A. 1947, § 17-2002; Acts 1994 (1st Ex

How often courts cite this section

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citing decisions per year

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.

Levy of new taxes permitted — Exceptions

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.