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§ 26-79-101. Levy of tax and collection

AR Code § 26-79-101 (2018) (N/A)
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(a) The county court together with a majority of the justices of the peace of the county at the regular term thereof for making the appropriations and levying taxes for the ensuing year may appropriate and levy not exceeding three (3) mills as the road and bridge tax on all of the taxable property of the county.

(b) The tax shall be collected by the county collector of the state and county taxes in the same manner as the state and county taxes are collected, except the county collector shall only receive in payment of the road and bridge tax levied under this chapter United States currency or county warrants legally drawn on the road tax fund, on the certificate or receipt of overseers as provided in this chapter.

(c) When the county collector shall pay into the county treasury the taxes so collected, the county shall take the county treasurer's receipt for so much money paid into the credit of the district on account of roads and bridges.

(d) If the taxes are not paid as provided, the property shall be sold in the same manner that property is sold for the nonpayment of taxes.

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§ 26-79-101. Levy of tax and collection