### StateofArkansas Jurisdiction:

# Cttftunb[a

**~** TypeofLevy: LocalSalesanduseTax EnactmentDate: 

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# /30{g3 OrdinanceNo. 

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### TaxRate: /



# ~ PurposeandUseofTax:


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# ~1"evfJuAw ApplicabilityofTax: Generalsales

### &usetax-Appliestoallgoodsandservicestaxableunderstatelaw. AdministrativeCosts: 3%ofgrosscollectionswithheldbythestateforadministrationofthetax. CreditsorExemptions:Taxsubjecttosamecredits&exemptionsavailableunderstatesales&usetaxlaw SubsequentAmendmentsandAmendmentPurpose: 

### 1. Date:

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**~**5 . AmendingOrdinanceNo.

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**~** I PurposeofAmendment:



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# et(J.~

# fufobQ.no{LJ 2. Date: - --------- AmendingOrdinanceNo.---------- - PurposeofAmendment: --- ---- ---- ---- ---- --------- 3. Date: ----------- AmendingOrdinanceNo.--- ------- - PurposeofAmendment: --- ------------ ------------- 4. Date:- - ---- ---- AmendingOrdinanceNo.-- --------- PurposeofAmendment: --- ------------------------- Isthetaxonaviationfueldistributedforairportrelatedpurposes: Yeso®

# L. IfNo,statereason forbeliefthatthetaxisgrandfathered. ThestateofArkansasadministerslocaltaxesforallcitiesandcountiesinthisstateandcommitsthatthe ArkansasDepartmentofFinanceandAdministrationwillnotifytheFAAofanysubsequentamendments tothistaxthatcouldaffectgrandfatheredstatus. 

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### ohnH.Theis,AssistantRevenueCommissionerAt-lENDED ORDHJA:-;C:t: NO. 83-1 ) DE IT ENACTED BY THE QUORU:1 COURT OF TEE **COUC~'!.'Y** OF COLU;!.lBIA, STl',TE Of ARKAl.,;SAS; AN OR.Dt:;-;_II,:>CE TO DE **E~ITITL::::D:** AN ORDDIANCE PROVIDil;G FOR THE LEVY O: A CO'J::Tl-'ciiDS: SALES AND USE TAX AT TilE RJ\TC OF 0:'!5 PI':[{CS:OT (l?.) ON GROSS RECEIPTS FRO!·! RET.UL SALES \·liT!!IN COLli}:i3I;\. COUC!TY,
**ARKA~JSAS,** DECLARING A NEED FOR THE Cm:STRUCTIO::. Of' A MULTIUSE RECREATIOC<l,
**t~ATER** SUPPLY

**]\~0** FLO'JD CO:.iTP.OL LAKE IN THE COUNTY, (TI!E "PROJSCT"), PRO'JIDIL'G FOR FORHATION OF A COUNTY .1\UT!!ORITY, DECLJ\RI::-JG A:.: li\TE:·:T TO FINi\NCE THE PROJECT, PROVIDING FOR A SPECIAL ELCCTiml ON AUGUST 30, 1983, AND PROVIDING THE **ENE~GS:·~C"l** CL:\USE AND FOR OTHER PURPOSES. WHEREAS, the water supply for Columbia County (herein- after County)

**~s** currently pcovided by wells;

**a~d** HHEREAS, it is projected that the continued use of such wells will deplete same; and WHEREAS, there is demonstrated in the County a present and future need for a readilv available source of
**~>rater** for reside_ntial and industrial uSe; and ___.--" HHEREAS, the citizens of the County do not have available



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# L to them water related recreational activities upon any lake or river in the County; and HHEREAS, there is a need for improver..ent of county services and 

### a need for the acquisition, construction, equipping, and 

### maintainingof a multiuserecreation, water supply and flood control lake. (hereinafter referred to as the "proj8c_.t") in the County and a need for a stable source of revenue to finance such local government services; and l>lHEREAS, Act 26 of the 1st Extraordinary Session of the 73rd General Assembly of the State of Arkansas approved Decem- ber l, 1981 as amended by Acts 278, 723 and 802 of 1983 {here- inafter collectively referred to as the "Act"} provides for the local option of adoption of a county-wide sales and use

**ta~** for the designation of the uses of the revenues fro:n such tax, far a maximum tax of $25.for a single transaction and further provides that the QuorlL'tl Court of the County is .J.Uthorized to pledge all or a portion of the revenue which the county is entitled to receive from the ta:-; to secure payrr,ent of bonds issued to provide funds for certain captial **ir.1prove~ents** of a public nature; and WHEREAS, the County has determined that there exists a public need to call for the adoption of a one percent (l%) county1,;ide sales and use tax for the purpose of paying the cast of acquiring, constructing, and equipping the Project by appropriate methods, including but not limited to, the issuance of revenue **bo~ds** and far the pledging

## a: all or a portion of the revenues **deriv~d** from the collection of the tax to pay the cost of the Project, including,

**\.;h~n** app::::oved by a majority of the qualified electors of the county, the payment of the principal of, premium, if any, and interest on the revenue bonds.

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# L Page 2 - Ordinunce No. 83-l NON, THEREfORE, BE IT ORDAIL!ED BY' T!!S QliOPD:·l COSP.T OF COLU:·!BIA COUNTY, ARM<:SAS: Section 

### 1. Levy of Sales <J.nd Use Tu:·:. **Pu~suant** to the 

### Act, there is hereby levied a sJ.les and u.s.:: tOt:·: ctt lhe rJ.te of one percent (l'l.) 

### on receipts frof:l the sal.:! at **r~tail** l·lithin Columbia county, Arkansas, on all such itcr:ts ,,:hich al::e **subj~ct** to taxation under the Ar}:ans<lS Gross Receipts Tax l\ct, Act 386 of 1941 of the Acts of Ar};ansils, as amended, subject to a 

### maximum tax of $25 

### for a **singl~** 

### transaction• .J Section 2. Creation of Countv Authoritv. The County hereby declares its **~ntent** to create, **vr~':ledJ..ately** folloll.lflg the Election ·approving the sales and use tax:, a County Board 

### to be known as the **Colu~bia** 

### County Rural **D~velopment** 

### Authority, hereinafter referred to as the Board_ Such Board to be created pursuant to Arkansas Statutes Annotated 20-1401 et-

**~eq-** 

### and to consist of members appointed by the County Judge and **ap?~Oved** 

### by the Quorum Court_ Such Board is to consist of five members from within the County, provided that at least t1vo of said board members shall reside within the city limits of t·!agnolia, Arkansas,. and at least two shall reside outside the city liraits of Hagnolia, Arkansas, within the County. At least one of the members of the Board shall have public water SUI,)ply e:·:perience. Such Board in cooperation with other governmental entities, is to administer the development, management and operation of the Project, including but not limited to, the **procure~ent** 

### of land, construction of the lake and related facilities and be charged with all maintenance of said lake_ Provided **ho~ever,** 

### that said Board shall be subject to the follm.;ing limitations and requirements; 1. 

### Contracts for construction of the Projectmust be atvarded within seven years of the passage of the sales and use tax called for herein_ 2_ Except far water **supp~y** 

### intake structures and appurtenances thereto, the Board shall neith.::r allocate nor expend any funds derived from the sales and.use tax for
**~vater** 

### pipelines, treatr.o.ent plants or other such uses. 3. No more them $7.,000,000 shall be design-=tt<!d or authorized by the County for land acquisition and construction of the Project. 4. The Project shall be constructed on B2ech Creek, provided hmvever, in the event that site shall be determined by the Board to be not feasible or suitable for public tvater supply purposes, then the Board shall notify the
**Quor~~** 

### Court which shall select the next most suitable site for 'the location of said Project taking into con- sideration the needs of the County, cost of procurement, construction and **maintc~anc~,** 

### and suita- bility for the purposes sta.ted herein. 5. Upon completion of all **acqui~ition,** 

### constrnction, and equipping of the Project, but in no event later than sixty {60)

**d~ys th~reafter,**  

### the Board shall submit its final report to

**th~** 

### Quorum Court which shall include, among other things, an estimate of the annual cost of maintaining the lake,

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# L Page 3 - Ordinance No. 83-1 exclusive of debt **s~rvice,** if any, una l.n considera

### tion of the report, the Quorum Court m:t.y pr::Jvide for the payment of such Jaaintenance costs in an 

### amount not to exceed $75,000 annually, such payr.t'i!nts to be made from the County's **proportionat~** sbure of revenues derived from collection of the 'i'<:n:. 6. The Board shall be a body politic with the authority to enter into contr.:J.cts and be contracted
**1~ith,** sue and be sued, and Shall strictly adhere to all
**~tate**
**la1~s** and keep proper records as required by the 

### StateofArkansas. Section

### J. Distribution and Use of Excess Re•;enu-'!s.

**A~~** sales and use tax revenues

**~n** excess of the amount pledged to secure and pay bonds, if issued, shall be distribuced co the various cities, towns and councy in Cheir **proporcian~te** share, to be used for any authorized governm9ntal purposes. Section 4. Intent to Finance Project. The county hereby declares its intent to **acqu~re,** construct and equip the Project in the County and to pay the costs thereof from revenues derived from the collection of the Tax and other accumulated funds pursuant to the Act, as amended, and to finance the costs of the Projectby an appropriate and authorized method, including, but nat limited to, the issuance of revenue bonds in an aggregate principal amount not to exceed $7,000,000; the bonds will not be general obligations of the County but •,1ill be special obligations secured by a pledge of all or a portion of the revenues derived from the Tax levied pursuant to Section 1 hereof.

**~Section** 

### 5. Special Election. The question of the levy of a sales and use tax as provided in Section 1 hereof and the question of the approval of the principal amount.

### of the bands described in Section 

### 2 hereof and the purpose for
**~hich** the bonds will be issued shall be submitted to a vote of the citizens of the County, by special election to be held on August 30, 1983. The official ballot shall contain the folloHing; PROPpSED LAKE PROJECT ONE PERCENT (1%) COU:.JTY-h'IDE S!\LES MlD USE TAX AND APPROVAL TO PLEDGE REVENUES FOR BONDS The adoption of a one percent

**(1~)** sales and use tax >-Jithin the county far the purpose of paying the costs 

### of acquiring, constructing and equipping a multiuse recreation, Hater supply and flood control lake (the "Project") and for other authorized county and municipal governmental purposes and to authorize the Quorum Court to pledge all or 

### a portion of the revenues from said tax to pay principal of, interest on and fees and expenses in connection 1·1ith, a.nd to approve the issuance of, revenue bonds in an aggregate principal amount not to exceed $7,000,000 to be issued by the County for the purpose of acquiring, constructing and equipping the Project. FOR ONE PERCENT (l%) COUNTY-\HDE SALES AND USE TAX AND APPROVAL TO PLEDGE REVENUES_FOR BONDS AGAINST ONE PERCENT (1%) COUNTY-\HDE SALES

**~\NO** USE TAX AND APPROVAL TO PLEDGE REVENUES FOR BONDS

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### 4 - Ordin.:tnc>a 

### l!o. 83-l Section 6. Interlocal **Agr~e::-.ents.** Each govern:nental -unit (hereinafter the "Un1.ts") Hithin the Countv •:;hich is

entitled to receive a ?ro;_Jortion.::tc **slur~** of
**th~** re•;enues derived from the Ta:..: shall authorize by approp:::iate action of its governing body, the a<Jpl:'o·.;al o:: and tho **Ci1t~l:'ir.J** into of an interlocal **agree.:~ent** tvith and **a~ong** tho other Units for the purpose of providing for the acquisition, construction, equipping and fin<J.ncing of the Project. Pro·,,idcd, fuJ:"thcr that all such Units shall execute and delh,er such interlocal agreements prior to the date

## a:: the special elcctio:-t called for in Section 5 hereof. Section 7. Severability. The provisions of this **ordi~ance** are declared _to be severable. ff any provision hereof shall be held to be invalid or to be inapplicable to any **perso~** or circumstance such holding shall not affect the validity or applicability of the remainder hereof. Section B. E!:tergency Clause. The Quorum Court of Colwnbi;:; County, Arkansas, has determined that there is an 

### immediate 

### need toprovide a multius8 

### recreation, water supply and 

### flood control lake and improve county services, that the levy of 

### a one percent 

### (1%) sales and use tax and the use 

### of the revenues derived from the collection of such tax are essential to provide for these needs, and this **Ord~n~nc~** being **n~cessary** for the preservation of the health, safety and welfare of t.he citizens of Columbia County, Arkansas, shall become law immediately upon its passage, approval and publication. Passed and approved this 

### f,._t day of 

### L,_;~: 

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# 1,,,.

Attest: 

### tf;;./)4f3 County Clerk Approved:



### STATEOFARKANSAS } SS COUNTYOFCOLUMBIA Ihorobycertify

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# I ORDI:lAHCZ

**~lO.** BE IT ENACTED BY THE QUORUH COURT OF THE COUNTY OF COLONBIA, STATE OF ARKANSAS!

**Al~** ORDINANCE TO BE ENTITLED; 

### AN ORDINANCE CALLING AN ELECTION TO AUTHORIZE ISSUANCE OF CAPITAL H1PROVE

### MENT BONDS AND APPROVAL OF APLEDGE OF RECEIPTS FROM THE EXISTING ONE PERCENT COUNTY-WIDE SALES AND USE TAX TO SECURE PAYMENT OF THE

**BONDS~** 

### PRESCRIBING OTHER MATTERS **PERTAINING_~ijERETO;** 

### AND DECLARING AN EMERGENCY WHEREAS, pursuant to the Constitution and laws of the State of Arkansas, particularlyAct 24 of 1985 and Act 26 of 1981 of the First Extraordinary Session of the Seventy-Third General Assembly of the State of Arkansas, as amended, {collectively the "Acts"), Columbia County, Arkansas, {the 

### "County") is authorized to carry outpublic purposes described in the Acts by issuing its capital improvement bonds to acquire, construct, and equip a multipurpose recreation, water supply and flood control lake including dam, reservoir, water intake
**structure~** 

### and appurtenances, and use thereceipts from the 1¢ sales and use tax hereinafter described for the payment of the principal of and interest on any suchbonds; and

**WHERE~S,** 

### the Countyby Ordinance No. 83-1 adopted on July 15, 1983, and amended on August 1, 1983, (collectively "Ordinance No. 83-1), declared a need for the acquisition, construction, equipping, and maintaining of a multi-purpose recreation, water supply and flood control lake in the county (the "Project") and, WHEREAS, in said Ordinance the County declared its intent to acquire, construct and equip the Project and to pay the cost thereof from receipts derived from the collection of a sales and use tax levied by 

### said Ordinance No. 83-1; and, WHEP£AS, the levy of that sales and use tax and the purpose for which itwas levied were approvedby the voters

# l L 2 of Columbia County,
**.~rkansas** at a special election cal!.ed b·f Ordinance

**~a.** 83-1 and held on August 30, 1983; and, WHEREAS, the taxes levied by said Ordinance No. 83-1, as amended, continue in force; and, WHEREAS, 

### since the foregoing special election, Amendment 

### 62 to the Constitution of Arkansas was adopted by the 

### electors andAct 24 of 1985 was adopted by the General Assembly to implement Amendment 62, and it is desirable to clarify that the bonds authorized hereunder will be issued incompliance with the law and Constitution of Arkansas. NOW, THEREFORE, BE IT ORDAINED by the Quorum Court of Columbia County, Arkansas, that: Section 1. The question of the issuance of the bonds provided for herein shall be submitted to the qualified electors of Columbia County for approval and consent at a special election, which is hereby called to be held on the 4th day of June, 1985. The form of the ballot
**~uestion** shall be as follows; PROPOSED LAKE PROJECT AUTHORIZATION OF CAPITAL IUPROVEMENT BONDS FOR LAKE COLUMBIA PROJECT AND APPROVAL TO PLEDGE RECEIPTS FROM ONE PERCENT COUNTY-WIDE SALES 

### AND USE TAX FOR PAYMENT THEREOF The issuance of capital improvement bonds by the County in the.aggregate principal amount not to exceed S7,000,000 for the purposes of paying the costs of acquiring, constructing and equipping a multipurpose recreation, water supply and flood control lake and to authorize the Quorum Court to pledge all or a portion of the receipts from the 1% sales and use tax heretofore levied by the county and approved by the County electors on August 30, 1983, to pay the principal of, and interest on, said bonds and all fees and expenses in connection therewith. FOR authorization of the issuance of bonds in the principal amount not to exceed $7,000,000 and approval of pledge of 1% county-wide sales and use tax for payment thereof. AGAINST authorization of the issuance of bonds in the principal amount not to exceed $7,000,000 and approval of pledge of 1% countywide sales and use tax for payment thereof.

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### Section 2. ':.'here is hereby found and declared ':.o 

### :::,e an i=ediate and pressing need for the securing and de•.reloping of the Project in order to provide such facilities to persons in Columbia County, and to provide employment and payrolls, alleviate unemployment and otherwise benefit the public health, safety and welfare of Columbia County and the inhabitants thereof, and the election called hereby and the taking of the other action authorizedhereby are immediately necessary for the accomplishing of these public benefits and purposes. It is, therefore, declared that an emergency exists and this Ordinance being necessary for the immediate preservationof the public peace, health and safety shall be in force and effect immediately upon and after its passage. PASSED and approved on the

**~day** 

### of May, 1985. APPROVED: 

### Attest: County Clerk CERTIFICATE The undersigned, County Clerk of Columbia County, Arkansas, hereby certifies that the foregoing pages are a true and correct copy of an Ordinanceof the County adopted on the

**~** 

### day of May, 1985, 

### and filed in this office in Book No. at Pages I 

### GIVEN under my hand and seal this

**~** 

### day of 1985. 

### County Clerk (S E A L) **~.** I -