Ark. Code Ann. » Title 26 Chapter 75
Arkansas Code Annotated

Ark. Code Ann. § 26-75-210 (2020)

Abolishment of tax

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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History. Acts 1981 (1st Ex. Sess.), No. 25, § 2; 1983, No. 726, § 2; A.S.A. 1947, § 19-4524; Acts 2005, No. 1270, § 1; 2009, No. 655, § 115; 2019, No. 910, § 4421.

Amendments. The 2005 amendment rewrote (a); redesignated former (b) as present (b)(1); substituted “the bonds” for “such bonds” in present (b)(1); and added (b)(2), (c) and (d).

The 2009 amendment rewrote (d)(1).

The 2019 amendment substituted “Secretary” for “Director” in (d)(1).

Case Notes

Capital Improvements.

When a local sales and use tax (an “operating penny” tax) is imposed for capital improvements, the right to an immediate repeal by initiative is lost since the tax cannot be abolished until the bonds or leases are paid in full. Hasha v. City of Fayetteville, 311 Ark. 460, 845 S.W.2d 500 (1993).

Notes of Decisions
Cited in 1 case, 1993–1993 · leading case: Hasha v. City of Fayetteville, 845 S.W.2d 500 (Ark. 1993).
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Hasha v. City of Fayetteville, 845 S.W.2d 500 (Ark. 1993). · cites it 4× “Ark. Code Ann. § 26-75-210 (1987). Amendment 62 to the Constitution of Arkansas was approved at the November 1984 general election.”
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