GroundRules
Ark. Code Ann. § 14-90-701: Insufficient tax to complete improvement
Where this section sits in the code
- AR Code
- Title 14
- Chapter 90
- Subchapter 7
(a) If the tax first levied is insufficient to complete or pay for a municipal improvement, the board of improvement shall report the amount of the deficiency to the governing body of the municipality, and it shall make a determination on whether or not to levy further taxes based on the assessment of benefits for a sum sufficient to complete or pay for the improvement, which shall be collected in the same manner as the first levy.
(b) However, the taxes levied shall not exceed the total amount of the benefits assessed or the limitation of cost fixed in the petition or by this act.
Collected 2026-09-17T21:35:43Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source