Ark. Code Ann. § 26-52-602 (2020)
Vote to equalize taxes authorized
Whenever any city or town in this state is divided by a street state line from an incorporated city or town in an adjoining state in which the other state does not levy a state income tax, the qualified electors of the Arkansas border city or town may vote to equalize the state taxes paid by citizens in the border city or town in Arkansas with the tax advantages of the citizens of the adjoining city or town in the other state in the manner provided in this subchapter.
History. Acts 1977, No. 48, § 2; A.S.A. 1947, § 84-1946.
Research References
Ark. L. Rev.
Mark James Chaney, Comment: Streight Curve: The Knuckleball Interpretation of “Local and Special Acts”, 66 Ark. L. Rev. 705 (2013).