{"data":{"id":"us-ar/ark.-code-ann.-14-54-1103","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-54-1103","heading":"Taxation","body":"The city council of any municipal corporation shall have the power whenever, in their opinion, the interest of the corporation requires it, to levy and collect a tax on dogs and other domestic animals not included in the list of taxable property, for state and county purposes.","path":["AR Code","Title 14","Chapter 54","Subchapter 11"],"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 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"cdf2fd39233479f4b9025d15949be9c70679d09b49e46c0bde2a7e5f6a3aa7be","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-54-1102","next":"us-ar/ark.-code-ann.-14-54-1104"},"notice":"GroundRules: Original legal text. Not legal advice."}