Opinion ID: 1755506
Heading Depth: 1
Heading Rank: 3

Heading: Legal Validity of Initiative Petition

Text: Through the initiative process, the voters of Sebastian County may exercise the powers reserved to them under Amendment 7 to propose and enact local legislation in and for the county. As previously stated, however, the legislative power reserved to the people by Amendment 7 is limited in that no local legislation may be enacted contrary to the Constitution or any general law of the state. Ark.Const, amend. 7. The circuit court found that Mr. Stilley's initiative petition was contrary to the authorizing legislation, Ark.Code Ann. §§ 26-74-201 et seq., and therefore the proposed ordinance's advocates were not entitled to invoke the direct initiative process. We agree. It is undisputed that the one percent (1%) sales and use tax at issue here was levied pursuant to the provisions of Ark. Code Ann. §§ 26-74-201 et seq., which mandate specific procedures for levying a county sales and use tax and for repealing a tax that has been previously levied. Section 26-74-207(a), in relevant part, provides: (a) The county quorum courts may call an election for the levy of a countywide sales and use tax in the amount of one-fourth of one percent (.25%), one-half of one percent (0.5%), three-fourths of one percent (.75%), or one percent (1%). Section 26-74-208(a) provides: (a) The ballot title to be used shall be substantially in the following form: []FOR adoption of a .... percent (...%) sales and use tax within _________________________ (Name of county). []AGAINST adoption of a .... percent (...%) sales and use tax within ________________________ (Name of county). Section 26-74-210, in relevant part, provides: (a)(1) When the question of the levy or repeal of a county sales and use tax is submitted to the electors and the proposition is approved or defeated, the question shall not again be submitted to the electors by ordinance of the quorum court of the county or by petition of electors at a special or general election for a period of six (6) months from the date the proposition was last voted upon.