§ 15-81. Ten percent penalty on delinquent timber taxes in Washington County.  


Latest version.
  • (a)

    Pursuant to Ark. Code Ann., § 26-61-109, a ten (10) percent penalty is hereby imposed on delinquent timber taxes in Washington County, and its past imposition is hereby confirmed and ratified.

    (b)

    Emergency clause. It is hereby ascertained and declared that this penalty is immediately needed for the preservation of the public peace, health and safety. Therefore, it is declared that an emergency exists and this section being necessary for the preservation of the public peace, health and safety shall be in force and take effect immediately upon and after its passage.

(Ord. No. 2003-50, Arts. 1, 2, 10-9-03)