Ark. Code § 26-79-102
Current with legislation from 2024 Fiscal and Special Sessions.
The county court in the counties in this state that do not require the full constitutional limit of five (5) mills to be levied for the expenses of the county government of the county at its sittings for levying taxes and making appropriations may levy for any one (1) year a road tax on all the taxable property of the county not exceeding three (3) mills.
Ark. Code § 26-79-102