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

Ark. Code Ann. § 26-74-210 (2020)

Resubmission of question of levy or repeal

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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History. Acts 1981 (1st Ex. Sess.), No. 26, § 8; 1983, No. 723, § 2; 1985, No. 526, § 1; A.S.A. 1947, § 17-2028; Acts 2005, No. 2145, § 68; 2007, No. 1049, § 90; 2009, No. 1480, § 109.

Amendments. The 2005 amendment redesignated former (a)(2)(C) as present (a)(2)(C)(i); and added (a)(2)(C)(ii).

The 2007 amendment, in (a)(2), substituted “on a date” for “or at the next general election” in (B)(ii); and rewrote (C).

The 2009 amendment substituted “§ 7-11-201 et seq.” for “§ 7-5-103(b)” in (a)(2)(C).

Case Notes

Reduction of Tax.

The use of the word “reduced” in subsection (c) of this section does not necessarily imply the possibility of a reduction in the rate of a previously levied tax; the plain language of the provision does not indicate that the overall rate of the tax may be reduced and, rather, provides that the portion of the tax pledged to lease rentals or bonds shall not be reduced. Stilley v. Henson, 342 Ark. 346, 28 S.W.3d 274 (2000).

Notes of Decisions
Cited in 2 cases, 2000–2000 · leading case: Stilley v. Henson, 28 S.W.3d 274 (Ark. 2000).
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Stilley v. Henson, 28 S.W.3d 274 (Ark. 2000). · cites it 10× “In making this argument, Mr Stilley relies upon the following language in Ark. Code Ann. § 26-74-210 (c): Notwithstanding anything in this subchapter to the contrary, in any county in which a local sales and use tax has been adopted in the manner provided for in this subchapter…”
Roberts v. Priest, 20 S.W.3d 376 (Ark. 2000). · cites it 4× “Ark.Code Ann. §§ 26-74-210; XX-XX-XXX; XX-XX-XXX; XX-XX-XXX; XX-XX-XXX; XX-XX-XXX (Repl.”
Ark. Code Ann. § 26-74-210(c): 1 case
Stilley v. Henson, 28 S.W.3d 274 (Ark. 2000). “In making this argument, Mr Stilley relies upon the following language in Ark. Code Ann. § 26-74-210 (c): Notwithstanding anything in this subchapter to the contrary, in any county in which a local sales and use tax has been adopted in the manner provided for in this subchapter…”
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