Except taxes delinquent on January 1, 1927, no taxes shall be extended or collected by any district whose roads are wholly included in the state highway system except to pay bonds and interest which became due prior to January 1, 1927, or for other liabilities, unless it becomes necessary to extend and collect taxes to pay bonds and interest maturing after January 1, 1927.
Structure Arkansas Code
Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts
Chapter 316 - Road Improvement Districts Generally
Subchapter 2 - Collection and Disposition of Taxes Generally
§ 14-316-201. Penalty and enforcement
§ 14-316-202. Examination of records by commission — Liability for wrongful use of funds
§ 14-316-203. Districts with roads wholly within the state highway system — Annual report
§ 14-316-204. Remission of funds for paying bonded indebtedness and interest
§ 14-316-207. Payment of outstanding indebtedness and bonds by funds derived from taxes
§ 14-316-208. Tax collection prohibited except to pay bonds and interest
§ 14-316-209. Use of funds — County road tax vested in county — Repayment of advances