Ark. Code Ann. » Title 26 Chapter 74
Arkansas Code Annotated

Ark. Code Ann. § 26-74-209 (2026)

Conduct of election and results — Challenges

✓ current as of May 2026
Find cases: SyfertCases citing this section JustiaArk. Code CornellLII Search CasesGoogle Scholar

History. Acts 1981 (1st Ex. Sess.), No. 26, §§ 4-6; A.S.A. 1947, §§ 17-2024 — 17-2026; Acts 1991, No. 765, § 8; 1993, No. 266, § 1; 1995, No. 565, § 2; 2003, No. 1273, § 34; 2009, No. 298, § 2; 2019, No. 910, §§ 4369, 4370.

Amendments. The 2003 amendment added (d)(1); redesignated former (d) as (d)(2) and (d)(3); and, in present (d)(2), substituted “after a minimum of sixty (60) days' notice by the director to sellers and after” for “subsequent to,” inserted “and services” and “or services,” and substituted “that” for “which.”

The 2009 amendment, in (d)(2), inserted (d)(2)(A)(ii), redesignated the remaining subdivision accordingly, inserted “Except as provided in subdivision (d)(2)(A)(ii) of this section” in (d)(2)(A)(i), and made minor stylistic changes.

The 2019 amendment substituted “Secretary” for “Director” in (d)(1) and “secretary” for “director” in (d)(2)(A)(i).

Case Notes

Time Limitations.

Where plaintiff did not assert claims of alleged misconduct in election procedures until he filed his amended complaint over 30 days after publication of the proclamation of results, his claims were barred by the statute of limitations of subsection (c). Sanders v. County of Sebastian, 324 Ark. 433, 922 S.W.2d 334 (1996).

Notes of Decisions
Cited in 2 cases, 1995–1996 · leading case: Foster v. Jefferson Cnty. Quorum Court, 901 S.W.2d 809 (Ark. 1995).
Sort: Relevance Newest Treatment
Foster v. Jefferson Cnty. Quorum Court, 901 S.W.2d 809 (Ark. 1995). · cites it 8× “Ark. Code Ann. § 26-74-209 (c) requires that any challenge to this particular type of county sales and use tax election be filed in chancery court.”
Sanders v. Cnty. of Sebastian, 922 S.W.2d 334 (Ark. 1996). “Arkansas Code Annotated § 26-74-209(c) requires that any person desiring to challenge election results file such a challenge within 30 days after the date of publication of the proclamation.”
— Ark. Code Ann. § 26-74-209(c) — 2 cases
Foster v. Jefferson Cnty. Quorum Court, 901 S.W.2d 809 (Ark. 1995). “Ark. Code Ann. § 26-74-209 (c) requires that any challenge to this particular type of county sales and use tax election be filed in chancery court.”
Sanders v. Cnty. of Sebastian, 922 S.W.2d 334 (Ark. 1996). “Arkansas Code Annotated § 26-74-209(c) requires that any person desiring to challenge election results file such a challenge within 30 days after the date of publication of the proclamation.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.