Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 10 - ECONOMIC DEVELOPMENT AND TOURISM GENERALLY (§§ 14-163-201 — 14-176-113) › Chapter 164 - INDUSTRIAL DEVELOPMENT BONDS (§§ 14-164-201 — 14-164-821) › Subchapter 3 - LOCAL GOVERNMENT BOND ACT (§§ 14-164-301 — 14-164-342) › Section 14-164-340 - Alternative to issuance of bonds - Criminal justice projects - Definition

(a)
In addition to the options provided for by §
14-164-338
for financing capital improvements of a public nature, if a legislative body determines that a sales and use tax of one percent (1%) or less authorized by §
14-164-327
would, if levied for no longer than thirty-six (36) months, produce sufficient revenue to finance capital improvements for criminal justice purposes without resorting to a bond issue, the legislative body may dispense with the issuance of bonds, levy the tax for no longer than the thirty-six-month period, and appropriate the resulting revenues, subject to Arkansas Constitution, Article 12, § 4, provided that:
(1)
A majority of the qualified electors of the county or municipality voting on the question at a general or special election shall have approved the tax and the projects of capital improvements for criminal justice purposes; and
(2)
The revenues from the tax are expended solely for the projects authorized by the electorate.
(b)
Under this section, the term "capital improvements for criminal justice purposes" means, whether obtained by purchase, lease, construction, reconstruction, restoration, improvement, alteration, repair, or other means, any physical public facility, betterment, or improvement with the purpose of furthering or promoting law enforcement or the apprehension, prosecution, probation, rehabilitation, or detention of any criminals, accused defendants, suspects, or juvenile detainees, and any preliminary plans, studies, or surveys relative thereto; land or rights in land, including, without limitations, leases, air rights, easements, rights-of-way, or licenses; and any furnishings, machinery, vehicles, apparatus, or equipment for any such public facility or betterment or improvement, which shall include, but is not limited to, the following: any and all facilities for city or town halls, courthouses and other administrative, executive, or other public offices for law enforcement officials or agencies; court facilities; jails; police stations and sheriffs' offices; police precincts or sheriffs' stations or substations; law enforcement training facilities; community supervision offices and facilities; alternative learning centers; county and municipal criminal detention and correctional facilities; and juvenile detention facilities.
(c)
The portion of the tax authorized by §
14-164-327
which is not utilized under this section may be used as otherwise provided in this subchapter.
(d)
This section does not preclude or affect the ability of a municipality or county to levy a sales and use tax beyond the thirty-six-month period, unless so restricted on the ballot, or for less than the thirty-six-month period, if stated on the ballot, under §
26-74-201
et seq., §§
26-74-301
-
26-74-319
, §
26-75-201
et seq., §§
26-75-301
-
26-75-318
, and the Local Sales and Use Tax Economic Development Project Funding Act, §
26-82-101
et seq., and use all or a portion of the proceeds to finance capital improvements for criminal justice purposes, with or without issuing bonds and with or without an election approving the use of the tax collections for capital improvements.
(e)
(1)
This section does not limit the authority of municipalities and counties to levy taxes for thirty-six (36) months or less only under §
26-74-201
et seq., §§
26-74-301
-
26-74-319
, §
26-75-201
et seq., §§
26-75-301
-
26-75-318
, and the Local Sales and Use Tax Economic Development Project Funding Act, §
26-82-101
et seq., and use the proceeds to finance capital improvements, and the General Assembly determines that §
26-74-201
et seq., §§
26-74-301
-
26-74-319
, §
26-75-201
et seq., §§
26-75-301
-
26-75-318
, and the Local Sales and Use Tax Economic Development Project Funding Act, §
26-82-101
et seq., each provide for the levy of up to a one percent (1%) sales and use tax and the use thereof for any purpose for which the general funds of the municipality or county may be used unless restricted on the ballot to a specified purpose.
(2)
This section is intended to supplement all other laws which are designed to finance capital improvements for county and municipal governments and, when applicable in accordance with the provisions of this section, may be used by a county or a municipality as an alternative to financing capital improvements for criminal justice purposes.
(f)
The revenues derived from this tax may also be used to retire existing bonds issued for the acquisition, renovation, or construction of capital improvements for criminal justice purposes.
(g)
The revenues derived from this tax may also be used to establish a trust fund whose income would provide operating funds for the same purposes enumerated above in subsection (b) of this section.
(h)
(1)
The purpose of this section is to authorize an extension of the tax authorized by §
14-164-327
for an additional period of twelve (12) months.
(2)
This section shall not be construed to authorize the imposition of any tax in addition to that authorized by §
14-164-327
.
Amended by Act 2023, No. 659,§ 116, eff. 1/1/2024.
Acts 1994 (2nd Ex. Sess.), No. 64, § 1; 2011, No. 828, § 6.