The people of the State of Arkansas by the adoption of Arkansas Constitution, Amendment 62, have expressed their intention to provide county and municipal governments expanded powers and authority with respect to the creation of bonded indebtedness for capital improvements of a public nature and the financing of economic development projects, and have empowered the General Assembly to define and prescribe certain matters with respect to the exercise of this power and authority. To that end this subchapter is adopted to enable the accomplishment and realization of the public purposes intended by Arkansas Constitution, Amendment 62, and is not intended to otherwise limit in any manner the exercise of the powers of counties and municipalities.
Structure Arkansas Code
Subtitle 10 - Economic Development And Tourism Generally
Chapter 164 - Industrial Development Bonds
Subchapter 3 - Local Government Bond Act
§ 14-164-302. Legislative intent
§ 14-164-305. Subchapter supplemental
§ 14-164-307. Financing of economic development projects
§ 14-164-308. Bonds generally — Authorizing ordinance
§ 14-164-309. Bonds generally — Election to authorize issuance
§ 14-164-310. Bonds generally — Terms and conditions
§ 14-164-311. Bonds generally — Interest rates
§ 14-164-312. Bonds generally — Trust indenture
§ 14-164-313. Bonds generally — Contents
§ 14-164-314. Bonds generally — Execution
§ 14-164-315. Bonds generally — Sale
§ 14-164-316. Bonds generally — Pledge of taxes generally
§ 14-164-317. Bonds generally — Pledge and collection of ad valorem taxes
§ 14-164-318. Bonds generally — Successive issues
§ 14-164-319. Bonds generally — Mortgage lien — Definition
§ 14-164-320. Bonds generally — Liability
§ 14-164-321. Bonds generally — Tax exemption
§ 14-164-322. Bonds generally — Multipurpose bonds
§ 14-164-323. Bonds generally — Interim borrowing
§ 14-164-325. Taxes not state revenues
§ 14-164-326. Capital improvement bonds — Hotel and restaurant tax
§ 14-164-327. Capital improvement bonds — Local sales and use tax — Levy
§ 14-164-328. Capital improvement bonds — Local sales and use tax — Election to authorize
§ 14-164-332. Capital improvement bonds — Local sales and use tax — Pledge
§ 14-164-333. Capital improvement bonds — Local sales and use tax — Administration, collection, etc
§ 14-164-334. Capital improvement bonds — Local sales and use tax — Single transactions
§ 14-164-335. Capital improvement bonds — Local sales and use tax — Reports
§ 14-164-336. Local Sales and Use Tax Trust Fund
§ 14-164-337. Pledge of preexisting sales and use tax
§ 14-164-338. Alternative to issuance of bonds
§ 14-164-339. Simultaneous pledge of local sales and use tax
§ 14-164-340. Alternative to issuance of bonds — Criminal justice projects — Definition