GroundRules
Ark. Code Ann. § 26-77-103: Liability determined from assessment lists
Where this section sits in the code
- AR Code
- Title 26
- Chapter 77
- Subchapter 1
(a) In ascertaining the persons, firms, individuals, or corporations liable to pay a license for the privilege of engaging in any trade, business, profession, vocation, or calling in any city or town, the city council or board of commissioners may be governed by the list of persons, firms, individuals, or corporations as shown by the latest records of the county assessor of the county where the city or town is situated.
(b) In making classifications upon the amount of stock, wares, or merchandise on hand or carried in any business, the council or board may be governed by the latest assessments for personal property on file in the county assessor's office.
(c) The council or board shall have the right and power to change, increase, or decrease the amount of the license or the number of persons to pay it according to the change in the county assessor's records made from year to year.
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