The council of any municipal corporation on or before the time fixed by law for levying county taxes may make out and certify to the county clerk the rate of taxation levied by the municipal corporation on the real and personal property within the city or town. The amount so certified shall be placed upon the tax book by the county clerk of the county and collected in the same manner that state and county taxes are collected.
Ark. Code Ann. § 26-73-202
Certification of tax rate to county clerk
Applied in 1 court decision — leading case RUSSELLVILLE POLICE PENSION AND RETIREMENT BOARD v. Johnson (2006)
Most recently applied in RUSSELLVILLE POLICE PENSION AND RETIREMENT BOARD v. Johnson (January 2006)
Acts 1875, No. 1, § 64, p. 1; 1883, No. 106, § 1, p. 189; C. & M
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.