Arkansas § 14-301-104 - Opening or improving street or highway — Delinquent tax.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-301-104 — Opening or improving street or highway — Delinquent tax., with citation guidance and answers to common questions.
§ 14-301-104. Opening or improving street or highway — Delinquent tax.
No street or highway shall be opened, straightened, or widened, nor shall any other improvement be made which will require proceedings to condemn private property, without the concurrence in the bylaw, ordinance, or resolution directing the condemnation of two-thirds (2/3) of the whole number of members elected to council. The concurrence of a like majority shall be required to direct any improvement or repair of a street or highway, the cost of which is to be assessed on the owners of the property, unless one-half (½) of the owners to be charged shall petition in writing therefor. The council of any incorporated city or town may order the clerk, or other proper officer of the council, to certify under his official seal any delinquent tax which is assessed by the city or town, for opening or grading, or otherwise improving any street or alley in the city or town, to the clerk of the proper county. The clerk is required to place the tax so certified on the tax book of his county, in a separate column, and it shall be collected in a like manner as state and county taxes.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-301-104
What does Arkansas Code of 1987 Annotated § 14-301-104 cover?
Section 14-301-104 ("Opening or improving street or highway — Delinquent tax.") 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 § 14-301-104?
A common citation format is "Arkansas Code of 1987 Annotated § 14-301-104" (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 § 14-301-104 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.