Arkansas § 14-89-501 - Road tax — Payment to certain improvement districts.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-89-501 — Road tax — Payment to certain improvement districts., with citation guidance and answers to common questions.
§ 14-89-501. Road tax — Payment to certain improvement districts.
In counties which have two (2) levying courts, in which there is an incorporated town or city of the second class that has formed any municipal improvement district for the purpose of improving any of its streets or alleys, the amount of the three-mill road tax collected by the county on property situated within the district shall be paid by the tax collector for the county directly to the collector for the district, to be expended as funds of the district. This section shall not apply in any manner to cities of the first class.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-89-501
What does Arkansas Code of 1987 Annotated § 14-89-501 cover?
Section 14-89-501 ("Road tax — Payment to certain improvement districts.") 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 § 14-89-501?
A common citation format is "Arkansas Code of 1987 Annotated § 14-89-501" (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 § 14-89-501 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.