Legal Opinion

Opinion No.

Arkansas Attorney General Reports

Decided August 16, 1989Published

1Opinion of the Court

The Honorable Mike Beebe State Senator 211 West Arch Avenue Searcy, AR 72143

Dear Senator Beebe:

This is in response to your request for an opinion on an issue involving a 1 cent sales tax in the City of Bald Knob. Apparently, the Bald Knob City Council passed an ordinance on April 4, 1988 levying a local sales and use tax, pursuant to A.C.A. 26-74-207 (Ordinance No. 88-03). An election was held in accordance with A.C.A. 26-75-208 on the question of levying the tax, and the tax was passed. The election was held on May 10, 1988, and the ordinance levying the tax therefore became effective on the…

2Cases cited5 opinions

  1. Stone v. StateSupreme Court of Arkansas · 1973
  2. Chastain v. City of Little RockSupreme Court of Arkansas · 1945
  3. Gilbert v. Gilbert Timber Co.Court of Appeals of Arkansas · 1986
  4. Brown v. DavisSupreme Court of Arkansas · 1956
  5. McFerrin v. KnightSupreme Court of Arkansas · 1979

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