Ark. Code Ann. » Title 14 Chapter 58
Arkansas Code Annotated

Ark. Code Ann. § 14-58-203 (2020)

Appropriations and changes

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  1. The approval by the municipal governing body of the budget under this subchapter shall, for the purposes of the budget from time to time amount to an appropriation of funds which are lawfully applicable to the items therein contained.
  2. The governing body may alter or revise the budget and unpledged funds appropriated by the governing body for any purpose may be subsequently, by action of the governing body, appropriated to another purpose, subject to the following exceptions:
    1. Funds resulting from taxes levied under statutes or ordinances for specific purposes may not be diverted to another purpose;
    2. Appropriated funds may not be diverted to another purpose where any creditor of the municipality would be prejudiced thereby.

History. Acts 1959, No. 28, § 3; A.S.A. 1947, § 19-4423.

Case Notes

Cited: Hartwick v. Thorne, 300 Ark. 502, 780 S.W.2d 531 (1989).

Subchapter 3 — Cities of the First Class Generally

Effective Dates. Acts 1959, No. 28, § 14: Feb. 10, 1959. Emergency clause provided: “Whereas, the municipal purchasing laws of cities of the first class have not been revised since the year 1885, and whereas, it is necessary to revise said purchasing laws and other matters in order to save the unnecessary expenditure of taxpayers money, and this Act being necessary for the immediate protection of the public peace, health and safety, an emergency is hereby declared to exist and this Act shall be in full force and effect from and after its passage and approval.”

Acts 1979, No. 154, § 2: Feb. 20, 1979. Emergency clause provided: “Whereas, a maximum dollar amount was established for first class Mayor-Council cities in 1959 which has become impractical and obsolete due to inflation since that time; and these unnecessary restrictions are not placed on cities operating under the City Administrator or City Manager forms of government or Mayor-Council cities of the second class or incorporated towns. Therefore, an emergency is hereby declared to exist and this Act being necessary for the immediate protection of the public peace, health and safety shall take effect immediately on its passage and approval.”

Acts 2009, No. 756, § 25: Apr. 1, 2009. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that motor vehicle dealers are experiencing economic difficulties related to the state of the national economy and the motor vehicle industry in particular; that an unprecedented number of motor vehicle dealers may terminate their franchises as a result of these economic conditions; and that this act is immediately necessary to assist dealers that are facing possible termination of their franchise. Therefore, an emergency is declared to exist and this act being immediately necessary for the preservation of the public peace, health, and safety shall become effective on: (1) The date of its approval by the Governor; (2) If the bill is neither approved nor vetoed by the Governor, the expiration of the period of time during which the Governor may veto the bill; or (3) If the bill is vetoed by the Governor and the veto is overridden, the date the last house overrides the veto.”

Acts 1985, No. 745, § 4: Aug. 1, 1985.

Notes of Decisions
Cited in 1 case, 1990–1990 · leading case: Hartwick v. Thorne, 780 S.W.2d 531 (Ark. 1990).
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Hartwick v. Thorne, 780 S.W.2d 531 (Ark. 1990). · cites it 4× “We must consider not only Amendment 13 but also the requirement of Ark. Code Ann. § 14-58-203 (b)(l) (1987) that: “Funds resulting from taxes levied under statutes or ordinances for specific purposes may not be diverted to another purpose.”
Ark. Code Ann. § 14-58-203(b)(1): 1 case
Hartwick v. Thorne, 780 S.W.2d 531 (Ark. 1990). “We must consider not only Amendment 13 but also the requirement of Ark. Code Ann. § 14-58-203 (b)(l) (1987) that: “Funds resulting from taxes levied under statutes or ordinances for specific purposes may not be diverted to another purpose.”
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