Legal Opinion
Opinion No.
Arkansas Attorney General Reports
Decided March 23, 2005Published
1Opinion of the Court
The Honorable Sue Madison State Senator 573 Rock Cliff Road Fayetteville, AR 72701
Dear Senator Madison:
I am writing in response to your request for an opinion on the following:
1. Does a city or county have the authority to levy their own tax on the transfer in ownership of real estate within their designated city or county boundaries?
2. If so, what procedures should be followed to exact such a tax?
RESPONSE
In my opinion, a city or county does not have authority to levy a real estate transfer tax because Arkansas law does not clearly authorize the imposition of such a tax and doubts as to…
2Cases cited7 opinions
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- City of Little Rock v. CashSupreme Court of Arkansas · 1982
- Cosgrove v. City of West MemphisSupreme Court of Arkansas · 1997
- Barnhart v. City of Fayetteville, Ark.Supreme Court of Arkansas · 1995
- Kollmeyer v. GreerSupreme Court of Arkansas · 1980
2 more not listed; retrieve them via the Exa API.