11.0101 Authority to impose special taxes.

Cite as [A.S.C.A. 11.0101]

(a) In addition to the taxes imposed by this title, the Governor may at any time, either upon the request of the chief of any district, county, or village, or upon his own initiative, authorize and direct the chief of the district, county, or village to levy a special tax for a special purpose.

(b) The Governor may impose such restrictions on the methods for levying the tax and the purposes for which the money may be expended, as he deems appropriate.

(c) Payment of any special tax may be enforced in accordance with the provisions of chapter 04 of this title, relating to income taxes.

History: 1965, PL 9-22.