Opinion No.

The Honorable Tim Wooldridge State Representative 100 College Drive Paragould, AR 72450

Dear Representative Wooldridge:

This is in response to your request for an opinion on the following question:

Can a municipality continue to collect a tax from a resident even when the service for which that tax was passed is not being offered or made available to the resident?

You state that a municipally owned cable television system was established several years ago in Paragould, and that a tax was authorized by special election to support a bond issue, with the tax suspended unless project revenues were…