Arkansas § 14-174-103 - Levy of new taxes permitted.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-174-103 — Levy of new taxes permitted., with citation guidance and answers to common questions.
§ 14-174-103. Levy of new taxes permitted.
In addition to all other authority of local governments to levy taxes provided by law, any county, acting through its quorum court, or any municipality, acting through its governing body, may levy any tax. However, no ordinance levying any tax authorized by this subchapter shall be valid until adopted at a special election in accordance with § 7-11-201 et seq. by qualified electors of the city or in the county where the tax is to be imposed, as the case may be. An election will also be required to increase, decrease, or repeal a tax levied pursuant to this subchapter. Nothing in this subchapter shall be construed to diminish the existing powers of county governments or city governments. Nothing in this subchapter shall terminate, repeal, or otherwise affect any other tax levied by a local government. The local government levying the tax shall collect and administer the tax.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-174-103
What does Arkansas Code of 1987 Annotated § 14-174-103 cover?
Section 14-174-103 ("Levy of new taxes permitted.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-174-103?
A common citation format is "Arkansas Code of 1987 Annotated § 14-174-103" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-174-103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.