reglab/housing_qa huggingface dataset:
AR Code § 14-57-705 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 57 - Regulation and Taxation of Vehicles by Municipalities|Subchapter 7 - City or Town Vehicle Tax|§ 14-57-705. Classification of vehicles

 (a) Under this subchapter, the ordinance of the governing body of a city or town may contain therein a classification of vehicles by types and the rate of tax levy, stated in dollars and cents, to be collected from the owners of the vehicles coming within these classifications.  (b) No such classification shall, at the time of the adoption of the ordinance, include any vehicle for the use of which a state tax or fee for the registration or licensing of motor vehicles is not, at the time, levied upon the owner.
AR Code § 14-57-706 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 57 - Regulation and Taxation of Vehicles by Municipalities|Subchapter 7 - City or Town Vehicle Tax|§ 14-57-706. Maximum tax

 The maximum city or town vehicle tax which may be levied and collected shall not exceed five dollars ($5.00) per year per vehicle, irrespective of its classification.
AR Code § 14-57-707 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 57 - Regulation and Taxation of Vehicles by Municipalities|Subchapter 7 - City or Town Vehicle Tax|§ 14-57-707. Date due

 The city or town vehicle tax shall be due and payable, without penalty, during the month of January of the calendar year following the year in which the levy is made.
AR Code § 14-57-708 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 57 - Regulation and Taxation of Vehicles by Municipalities|Subchapter 7 - City or Town Vehicle Tax|§ 14-57-708. Delinquent payment

 Penalty for delinquent payment of the city or town vehicle tax shall be one dollar ($1.00) per vehicle per month for each month's delinquency.
AR Code § 14-57-709 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 57 - Regulation and Taxation of Vehicles by Municipalities|Subchapter 7 - City or Town Vehicle Tax|§ 14-57-709. Vehicles acquired after July 1

 (a) The owner of any vehicle first acquired or first used in the city or town after July 1 of the taxable year shall be required to pay only one-half (½) of the annual rate of the city or town vehicle tax for the remainder of the calendar year. The tax may be paid, without penalty, during the thirty-day period following the date of first acquisition or first use.  (b) No vehicle tax shall be required of the owner if the vehicle tax for the particular year has been paid by a former owner, whether or not in the same city or town.
AR Code § 14-57-710 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 57 - Regulation and Taxation of Vehicles by Municipalities|Subchapter 7 - City or Town Vehicle Tax|§ 14-57-710. Payment to one municipality only

 The owner of a vehicle, having paid the city or town vehicle tax in any city or town for a particular year, shall not be required to pay the vehicle tax for the use of the same vehicle in any other city or town for the same year.
AR Code § 14-57-711 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 57 - Regulation and Taxation of Vehicles by Municipalities|Subchapter 7 - City or Town Vehicle Tax|§ 14-57-711. Collection of and receipt for tax

 (a) Any city or town levying a vehicle tax under the provisions of this subchapter shall designate, by ordinance, an official to collect the tax.  (b)  (1) The official shall use consecutively numbered receipts, printed in duplicate, to acknowledge payment of the tax.  (2) Each receipt shall have printed on it:  (A) The name of the city or town;  (B) The name of the tax;  (C) The year of the tax;  (D) Space for indicating the name and address of the taxpayer;  (E) The date of payment;  (F) The amount of tax;  (G) The amount of penalty;  (H) The total amount collected;  (I) The make and model of the vehicle;  (J) The state motor vehicle license number at the time attached to the vehicle; and  (K) Space for the signature of the official collecting the tax.      (c) At the time of issuing his receipt, the official shall also deliver to the taxpayer a windshield sticker, metal tag, or other type of identification to be attached to the vehicle by the owner.  (d) A new series of receipts shall be issued for each year's tax.  (e)  (1) A separate receipt shall be issued for each vehicle, the original of which shall be given to the taxpayer at the time of the payment of the tax.  (2) The duplicate receipt shall be retained by the official for accounting and auditing purposes.
AR Code § 14-57-712 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 57 - Regulation and Taxation of Vehicles by Municipalities|Subchapter 7 - City or Town Vehicle Tax|§ 14-57-712. Disposition of proceeds

 (a) All tax, interest, and penalties collected under the provisions of this subchapter shall be deposited in a separate bank account to be maintained by the city or town. From the proceeds shall be paid the cost of duplicate receipts and windshield stickers.  (b) All proceeds remaining after the payment of the expenses shall be used as follows:  (1) Fifty percent (50%) of the proceeds shall be used for the payment of salaries of law enforcement personnel and personnel of the fire department; and  (2) Fifty percent (50%) of the proceeds shall be used for the maintenance, construction, and reconstruction of streets and other public ways in the town or municipality.
AR Code § 14-58-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 1 - General Provisions|§ 14-58-101. Audit by independent accountant

 (a) The audit or agreed-upon procedures engagement of every municipality shall be made by Arkansas Legislative Audit or other independent persons licensed and in good standing to practice accounting by the Arkansas State Board of Public Accountancy, to be selected by the governing body of the municipality.  (b) Any statutorily required audit of a municipality shall include, as a minimum, a review and comments on substantial compliance with each of the following Arkansas laws:  (1) Arkansas Municipal Accounting Law, § 14-59-101 et seq.;  (2) Arkansas District Courts Accounting Law, § 16-10-201 et seq.;  (3) Improvement contracts, §§ 22-9-202 — 22-9-204;  (4) Budgets, purchases, and payments of claims, etc., § 14-58-201 et seq. and 14-58-301 et seq.;  (5) Investment of public funds, § 19-1-501 et seq.; and  (6) Deposit of public funds, §§ 19-8-101 — 19-8-107.    (c)  (1) For the purposes of this section, an audit shall be planned, conducted and the results of the work reported in accordance with generally accepted government auditing standards, if applicable.  (2)  (A) The financial statements of municipalities shall be presented on a fund basis with, as a minimum:  (i) The general fund and the street fund presented separately; and  (ii) All other funds included in the audit presented in the aggregate.    (B) The financial statements shall consist of the following:  (i) A balance sheet;  (ii) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances);  (iii) A comparison of the final adopted budget to the actual expenditures for the general fund and street fund of the entity; and  (iv) Notes to financial statements.    (C) The report shall include as supplemental information a schedule of general fixed assets, including land, buildings, and equipment.    (3) In the alternative to subdivision (c)(2) of this section, the governing body of the municipality may adopt an annual resolution requiring their audit to be performed in accordance with the guidelines and format prescribed by the Governmental Accounting Standards Board, the American Institute of Certified Public Accountants, and the United States Government Accountability Office, if applicable.    (d)  (1) As an alternative to an audit, the municipal governing body may authorize an agreed-upon procedures engagement of the records and accounts.  (2) For the purposes of this section, agreed-upon procedures engagements shall be conducted in accordance with standards established by the American Institute of Certified Public Accountants and subject to the minimum procedures prescribed by the Legislative Auditor.    (e) The Legislative Joint Auditing Committee shall monitor the reports prescribed in this section to ensure that the reports meet the needs of the General Assembly, the public entities, and the general public.
AR Code § 14-58-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 1 - General Provisions|§ 14-58-103. Withholding of membership dues — Definition

 (a) As used in this section, “municipality” means:  (1) A city of the first class;  (2) A city of the second class;  (3) An incorporated town; or  (4) A city or town department, agency, board, or commission.    (b)  (1) Effective January 1, 2006, upon receipt of a written request signed by a full-time municipal employee who is represented by a union or professional association, the municipality shall withhold membership dues of the union or professional association from the salary of the employee.  (2) The withholding request authorized by this section shall be on a form provided to the employee by the municipality.    (c) After a withholding request is received by the municipality and after withholding of an employee's dues is started under subsection (b) of this section, the withholding shall be discontinued only upon receipt of a written notice of cancellation signed by the employee.  (d) The municipality shall transmit all dues that are withheld under this section to the union or professional association representing the employee within five (5) days of the end of the pay period.
AR Code § 14-58-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 1 - General Provisions|§ 14-58-104. Specific purchases and contracts

 (a) The municipal governing body of a city of the first class, city of the second class, or an incorporated town may purchase the following commodities without soliciting bids:  (1) Motor fuels, oil, asphalt, asphalt oil, and natural gas; and  (2) New motor vehicles from a motor vehicle dealer licensed under the Arkansas Motor Vehicle Commission Act, § 23-112-101 et seq., if the motor vehicle is purchased for an amount not to exceed the fleet price awarded by the Office of State Procurement and in effect at the time the municipal governing body of a city of the first class, city of the second class, or an incorporated town submits the purchase order for the same make and model motor vehicle.    (b) The municipal governing body of a city of the first class, city of the second class, or an incorporated town may renew or extend the term of an existing contract without soliciting bids.
AR Code § 14-58-201 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 2 - Budgets in Mayor-Council Municipalities|§ 14-58-201. Annual submission

 On or before December 1 of each year, the mayor of all cities and incorporated towns having the mayor-council form of government shall submit to the governing body of the city or town, for its approval or disapproval, a proposed budget for operation of the city or town from January 1 to December 31 of the forthcoming year.
AR Code § 14-58-202 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 2 - Budgets in Mayor-Council Municipalities|§ 14-58-202. Adoption of budget

 Under this subchapter, the governing body of the municipality shall, on or before February 1 of each year, adopt a budget by ordinance or resolution for operation of the city or town.
AR Code § 14-58-203 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 2 - Budgets in Mayor-Council Municipalities|§ 14-58-203. Appropriations and changes

 (a) The approval by the municipal governing body of the budget under this subchapter shall, for the purposes of the budget from time to time amount to an appropriation of funds which are lawfully applicable to the items therein contained.  (b) The governing body may alter or revise the budget and unpledged funds appropriated by the governing body for any purpose may be subsequently, by action of the governing body, appropriated to another purpose, subject to the following exceptions:  (1) Funds resulting from taxes levied under statutes or ordinances for specific purposes may not be diverted to another purpose;  (2) Appropriated funds may not be diverted to another purpose where any creditor of the municipality would be prejudiced thereby.
AR Code § 14-58-301 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 3 - Cities of the First Class Generally|§ 14-58-301. Administration of provisions

 (a) For the purpose of assisting the mayor of a first-class city in carrying out the provisions of this subchapter, the municipal governing body may appoint one (1) or more committees, to be composed from its membership, or, by ordinance, it may create one (1) or more departments, fixing the compensation and manner of employment for the employees thereof.  (b) The persons appointed to fill any offices or to head any departments shall be responsible to the mayor and act under his direction.
AR Code § 14-58-302 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 3 - Cities of the First Class Generally|§ 14-58-302. Annual report by mayor

 (a) The mayor of a first class city shall prepare and submit to the municipal governing body within the first ninety (90) days of each year a complete report on the finances and administrative activities of the city during the previous year.  (b) The mayor shall also keep the governing body advised as to the financial condition and future needs of the city and make such recommendations as to him or her may be desirable.
AR Code § 14-58-304 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 3 - Cities of the First Class Generally|§ 14-58-304. Purchase of insurance

 The purchase of all types of insurance by cities of the first class shall be governed by the provisions of § 14-58-303.
AR Code § 14-58-305 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 3 - Cities of the First Class Generally|§ 14-58-305. Payment of claims

 (a) In a city of the first class, the mayor or his duly authorized representative may approve for payment out of funds previously appropriated for that purpose, or disapprove, any bills, debts, or liabilities asserted as claims against the city.  (b) The municipal governing body shall, by ordinance, establish in that connection a maximum amount, and the payment or disapproval of such bills, debts, or liabilities exceeding that amount shall require the confirmation of the governing body.
AR Code § 14-58-307 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 3 - Cities of the First Class Generally|§ 14-58-307. Annual audit

 In cities of the first class, the municipal governing body shall have the financial affairs of the city audited annually by an independent certified public accountant, who is not otherwise in the service of the city, or by the Division of Legislative Audit of the State of Arkansas.
AR Code § 14-58-308 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 3 - Cities of the First Class Generally|§ 14-58-308. Bonds of officers and employees

 (a) All officers and employees of a city of the first class handling financial matters for the city shall furnish a fidelity bond in such amount, on such form, and with such security as may be approved by the municipal governing body.  (b) The premiums on these bonds shall be paid by the city.
AR Code § 14-58-401 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 4 - Borrowing of Money by Cities of the First Class|§ 14-58-401. Authority generally

 (a) Upon a vote of two-thirds (2/3) of the members of the city council, cities of the first class may borrow money for the ordinary operating expenses of the city after January 1 of each year in anticipation of the property tax collections collectible in that year.  (b) The sum so borrowed shall not exceed, in the aggregate, fifty percent (50%) of the amount of city taxes extended on the county tax books for collections during the year.  (c) These cities shall have power to issue to the lender thereof negotiable but noninterest-bearing evidences of indebtedness for moneys so borrowed, to be executed by the mayor and city clerk in behalf of the city.
AR Code § 14-58-402 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 4 - Borrowing of Money by Cities of the First Class|§ 14-58-402. Assignment of uncollected property tax

 (a)  (1) Cities of the first class may further assign to the lender or to a trustee for the lender as security for the repayment of borrowed moneys, the uncollected general municipal property taxes then extended upon the county tax books to be collected during the current year.  (2) The assignment shall be executed in the name and in behalf of the city by the mayor and city clerk, duly acknowledged and recorded on the real estate mortgage record in the county or judicial circuit where the city may be situated. A certified copy thereof shall be delivered by the lender or trustee for him to the county collector of revenue.    (b)  (1) As the city taxes are collected, the county collector may pay them over, less his commission, to the lender of the money or trustee for him, upon surrender to the collector of a note or certificate of indebtedness secured by the assignment, which instrument shall be accepted by the city as the equivalent of money in its settlement with the collector.  (2)  (A) At the time of paying the money over to the lender or his trustee, the collector shall cause him, either by noting on the margin of record of the assignment attested by the recorder or by a separate duly acknowledged instrument, to acknowledge payment of the sum so paid.  (i) If, when the collector makes his settlement with the county court, a sufficient sum of city taxes has not been collected to pay in full the debt secured thereby, the balance of funds on hand applicable to the debt shall be paid over by the collector to the assignee and credited against the debt.  (ii) The payment shall be shown of record as specified in this section.  (iii) The unpaid balance shall constitute a lien on redemption collections from the assigned taxes by the county clerk and shall, at all times, constitute a general obligation of the city, payable from any fund not appropriated by law to some other exclusive purpose.
AR Code § 14-58-403 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 4 - Borrowing of Money by Cities of the First Class|§ 14-58-403. Assignments not to affect warrants — Priority

 (a) Since the Arkansas Constitution prohibits the issuance by a municipal corporation of any interest-bearing evidence of indebtedness for the purpose mentioned in this subchapter, no evidence of indebtedness bearing interest is authorized by this subchapter.  (b)  (1) Since the Arkansas Constitution further provides that municipal corporation warrants may be used in payment of municipal taxes, the assignment of taxes provided for in this subchapter shall be without prejudice to the rights of warrant holders to use municipal warrants in payment of municipal taxes.  (2)  (A) Unless this provision is held unconstitutional by the courts, the written assignment of taxes provided for in this subchapter may stipulate that the city will use the funds so borrowed for operating expenses and that no warrant will be thereafter issued by the city in excess of an aggregate amount capable of being paid out of the funds so borrowed and out of revenues of the city arising from some other source than the general municipal property tax until the borrowed moneys secured by the assignment have been repaid in full, to the end that, after making the assignment, no new city warrants capable of being used in payment of the municipal property tax shall come into existence until the indebtedness has been paid.  (B) The city may contract as to right of priority or payment when more than one (1) assignment of the taxes is made.
AR Code § 14-58-501 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 5 - Financial Aid to School Districts|§ 14-58-501. Authority generally

 Incorporated towns and cities of the first or second class in the State of Arkansas are empowered and authorized annually to grant financial aid to any public school district in which the town or city is located for the purpose of assisting the school district in retiring school bonds or paying the operating expenses of the district.
AR Code § 14-58-502 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 5 - Financial Aid to School Districts|§ 14-58-502. Funds from which payable

 Financial aid granted and paid to public school districts shall be paid out of any funds received by the town or city. However, payments shall not be made from the regular city taxes collected by the county or state for the town or city.
AR Code § 14-58-503 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 3 - Municipal Government|Chapter 58 - Fiscal Affairs of Cities and Incorporated Towns|Subchapter 5 - Financial Aid to School Districts|§ 14-58-503. Terms of assistance

 (a) The incorporated town or city council granting financial aid shall do so by resolution which shall fix the amount and time of the payments.  (b) The resolution shall be effective for the period of twelve (12) months.  (c) The payments shall not exceed the annual revenue from which the funds are paid.