Arkansas Code
Chapter 164 - Industrial Development Bonds
Subchapter 3 - Local Government Bond Act

§ 14-164-301. Title - This subchapter shall be referred to and may be cited...

§ 14-164-302. Legislative intent - The people of the State of Arkansas by the adoption...

§ 14-164-303. Definitions - As used in this subchapter: (1) “Bonds” means bonds issued...

§ 14-164-304. Construction - This subchapter shall be construed liberally to effectuate the legislative...

§ 14-164-305. Subchapter supplemental - (a) It is the specific intent of this subchapter that...

§ 14-164-306. Venue - For the purposes of this subchapter, when it is necessary...

§ 14-164-307. Financing of economic development projects - To provide for the financing of economic development projects, municipalities...

§ 14-164-308. Bonds generally — Authorizing ordinance - Whenever a legislative body determines the need to issue bonds...

§ 14-164-309. Bonds generally — Election to authorize issuance - (a) The question of the issuance of such bonds shall...

§ 14-164-310. Bonds generally — Terms and conditions - (a) As the ordinance or trust indenture as authorized in...

§ 14-164-311. Bonds generally — Interest rates - Bonds may bear the rate or rates of interest that...

§ 14-164-312. Bonds generally — Trust indenture - (a) The ordinance authorizing the bonds may provide for the...

§ 14-164-313. Bonds generally — Contents - It shall be plainly stated on the face of each...

§ 14-164-314. Bonds generally — Execution - The bonds shall be executed in the manner provided by...

§ 14-164-315. Bonds generally — Sale - Bonds may be sold at public or private sale for...

§ 14-164-316. Bonds generally — Pledge of taxes generally - The bonds shall be secured by, and contain a pledge...

§ 14-164-317. Bonds generally — Pledge and collection of ad valorem taxes - (a) The ad valorem tax pledged for payment of bonds...

§ 14-164-318. Bonds generally — Successive issues - There may be successive bond issues for the purpose of...

§ 14-164-319. Bonds generally — Mortgage lien — Definition - (a) The ordinance or trust indenture authorized in § 14-164-310...

§ 14-164-320. Bonds generally — Liability - No officer, employee, or member of the legislative body of...

§ 14-164-321. Bonds generally — Tax exemption - Bonds and notes issued under the provisions of this subchapter...

§ 14-164-322. Bonds generally — Multipurpose bonds - (a) When bonds are to be issued for more than...

§ 14-164-323. Bonds generally — Interim borrowing - (a) If the issuance of bonds is authorized in accordance...

§ 14-164-324. Refunding bonds - (a) Bonds may be issued under this subchapter for the...

§ 14-164-325. Taxes not state revenues - It is the express intent of the General Assembly that...

§ 14-164-326. Capital improvement bonds — Hotel and restaurant tax - (a) Any municipality levying a tax upon the gross receipts...

§ 14-164-327. Capital improvement bonds — Local sales and use tax — Levy - (a) (1) In lieu of or in addition to the...

§ 14-164-328. Capital improvement bonds — Local sales and use tax — Election to authorize - (a) (1) (A) On the date of adoption of an...

§ 14-164-329. Capital improvement bonds — Local sales and use tax — Effective dates for imposition and termination of tax levy - (a) The levy of a local sales and use tax...

§ 14-164-330. Capital improvement bonds — Local sales and use tax — Notice to Secretary of the Department of Finance and Administration - As soon as is feasible and no later than ten...

§ 14-164-331. Capital improvement bonds — Local sales and use tax — Alteration of municipal boundaries - If a municipality in which a local sales and use...

§ 14-164-332. Capital improvement bonds — Local sales and use tax — Pledge - (a) Any moneys collected under this subchapter by the director...

§ 14-164-333. Capital improvement bonds — Local sales and use tax — Administration, collection, etc - (a) (1) A sales and use tax levied pursuant to...

§ 14-164-334. Capital improvement bonds — Local sales and use tax — Single transactions - (a) Any sales and use tax levied pursuant to this...

§ 14-164-335. Capital improvement bonds — Local sales and use tax — Reports - Vendors collecting, reporting, and remitting such sales and use taxes...

§ 14-164-336. Local Sales and Use Tax Trust Fund - (a) There is created a trust fund for the remittance...

§ 14-164-337. Pledge of preexisting sales and use tax - (a) In any municipality or county which has in effect...

§ 14-164-338. Alternative to issuance of bonds - (a) If a legislative body determines that a sales and...

§ 14-164-339. Simultaneous pledge of local sales and use tax - (a) (1) A municipality levying a local sales and use...

§ 14-164-340. Alternative to issuance of bonds — Criminal justice projects — Definition - (a) In addition to the options provided for by §...

§ 14-164-341. Bonds for surface transportation projects - (a) The governing body of a municipality or county may...

§ 14-164-342. Net casino gaming receipts tax bonds - (a) The governing body of a municipality or county may...