{"data":{"id":"us-ar/ark.-code-ann.-14-117-410","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-117-410","heading":"Inclusion of bond interest with tax - Exception","body":"The amount of interest which will accrue on bonds issued by the districts shall be included and added to the tax, but the interest to accrue on account of the issuing of the bonds shall not be construed as a part of the cost of construction in determining whether or not the expense and the costs of making the improvements are or are not equal to or in excess of the benefits assessed.","path":["AR Code","Title 14","Chapter 117","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"b41582d25700cfe4a5d878c3e53a5abccd2aa092ae9c242c9d7f4af13c534923","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-117-409","next":"us-ar/ark.-code-ann.-14-117-411","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"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.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"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.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}