ARKANSAS STATUTES AND CODES
§ 26-79-104 - Apportionment to municipalities.
26-79-104. Apportionment to municipalities.
(a) Of the amount collected from the annual three-mill road tax in any county in the state, the county courts shall apportion one-half (1/2), except when a greater amount is allowed by law, of the amount collected upon property within the corporate limits of any city or town for use in making and repairing the streets and bridges in the respective cities or towns.
(b) The county collector of any county in the state shall pay into the treasury of the respective cities or towns the amount so apportioned by the county court, which amount shall be expended exclusively by the cities or towns for the purpose of making and repairing the streets and bridges within the corporate limits of the town or city.
(c) This section shall not repeal, alter, change, or affect any special act passed under which any city or town is receiving any greater or lesser amount than the three-mill county road tax.
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