Constitution of Arkansas (2025 publisher edition) — Amendment 38: COUNTY LIBRARIES.

Publisher edition notice: This collection preserves the complete constitutional appendix of the Secretary of State’s 2025 Election Laws and Constitution compilation: its preamble, twenty original articles, schedule and 104 published amendments, including annotations and explicit repealed notices. Repealed notices remain historical publisher context. Later amendments have not been independently verified.

Amendment 38

AMEND. 38. COUNTY LIBRARIES.
Publisher’s Notes. This amendment was proposed by
initiative petition and approved at the general election on
Nov. 5, 1946, by a vote of 64,859 for and 60,262 against. See
Acts 1947, p. 1077.
§ 1. Petition for tax levy — Election.
Whenever 100 or more taxpaying electors of any county shall file a petition in the County Court
asking that an annual tax on real and personal property be levied for the purpose of maintaining
and operating a public county library or a county library service or system and shall specify a rate
of taxation not to exceed five mills on the dollar, the question as to whether said tax shall be levied
shall be submitted to the qualified electors of such county at a general or special election. Such
petition must be filed at least thirty days prior to the election at which it will be submitted to the
voters. The ballot shall be in substantially the following form:
FOR a ________ mill tax on real and personal property to be used for maintenance and
operation of a public county library or county library service or system.
AGAINST a ________ mill tax on real and personal property to be used for maintenance and
operation of a public county library or county library service or system. [As amended by Const.
Amend. 72, § 4.]
Publisher’s Notes. Before amendment by Const.
Amend. 72, § 4, this section read: “Whenever 100 or more
tax paying electors of any county shall file a petition in the
County Court asking that an annual tax on real and
personal property be levied for the purpose of maintaining
a public county library or a county library service or system
and shall specify a rate of taxation not exceeding one mill
on the dollar, the question as to whether said tax shall be
levied shall be submitted to the qualified electors of such
county at a general county election. Such petition must be
filed at least thirty days prior to the election at which it will
be submitted to the voters. The ballot shall be in substan-
tially the following form:
“FOR a ________ mill tax on real and personal property
677 Amend. 38, § 1 COUNTY LIBRARIES

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to be used for maintenance of a public county library or
county library service or system.
“AGAINST a ________ mill tax on real and personal
property to be used for maintenance of a public county
library or county library service or system.”
§ 2. Result of election — Certification — Record — Tax levy — Funds — Disbursement.
The election commissioners shall certify to the County Judge the result of the vote. The County
Judge shall cause the result of the election to be entered of record in the County Court. The result
so entered shall be conclusive unless attacked in the courts within thirty days. If a majority of the
qualified electors voting on the question at such election vote in favor of the specified tax, then
it shall thereafter be continually levied and collected as other general taxes of such county are
levied and collected; provided, however, that such tax shall not be levied against any real or
personal property which is taxed for the maintenance of a city library, pursuant to the provisions
of Amendment No. 30; and no voter residing within such city shall be entitled to vote on the
question as to whether county tax shall be levied. The proceeds of any tax voted for the
maintenance of a county public library or county library service or system shall be segregated by
the county officials and used only for that purpose. Such funds shall be held in the custody of the
County Treasurer. No claim against said funds shall be approved by the County Court unless first
approved by the County Library Board, if there is a county Library Board functioning under Act
244 of 1927 [§§ 17-1001—17-1011], or similar legislation.
Publisher’s Notes. The remaining sections of Acts
1927, No. 244, are codified in § 13-2-401 et seq.
§ 3. Raising, reducing or abolishing tax — Petition and election.
Whenever 100 or more taxpaying electors of any county having library tax in force shall file a
petition in the County Court asking that such tax be raised, reduced or abolished, the question
shall be submitted to the qualified electors at a general or special election. Such petition must be
filed at least thirty days prior to the election at which it will be submitted to the voters. The ballot
shall follow, as far as practicable, the form set forth in Section 1 hereof. The result shall be
certified and entered of record as provided in Section 2 hereof, and the result as entered of record
shall be conclusive unless attacked in the courts within thirty days. Subject to the limitations of
Section 5(e) hereof, the tax shall be lowered, raised or abolished, as the case may be, according
to the majority of qualified electors voting on the question at such election. If lowered or raised,
the revised tax shall thereafter be continually levied and collected and proceeds used in the
manner and for the purposes as provided in Section 2 hereof. [As amended by Const. Amend. 72,
§ 5.]
Publisher’s Notes. Before amendment by Ark. Const.
Amend. 72, § 5, this section read: “Whenever 100 or more
tax paying electors of any county having library tax in force
shall file a petition in the County Court asking that such
tax be raised, reduced or abolished, the question shall be
submitted to the qualified electors at a general county
election. Such petition must be filed at least thirty days
prior to the election at which it will be submitted to the
voters. The ballot shall follow, as far as practicable, the
form set forth in Section 1 hereof. The result shall be
certified and entered of record as provided in Section 2
hereof, and the result as entered of record shall be conclu-
sive unless attacked in the courts within thirty days. The
tax shall be lowered, raised or abolished, as the case may
be, according to the majority of qualified electors voting on
the question at such election; provided, however, that it
shall not be raised to more than one mill on the dollar. If
lowered or raised, the revised tax shall thereafter be
continually levied and collected and proceeds used in the
manner and for the purposes as provided in Section 2
hereof.”
§ 4. Co-ordination of county with city library.
Nothing herein shall be construed as preventing the co-ordination of the services of a city public
library and county public library, or the co-ordination of the services of libraries of different
counties.
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§ 5. Petition for tax levy — Election.
(a) Whenever 100 or more taxpaying electors of any county shall file a petition in the County
Court asking that an annual tax on real and personal property be levied for the purpose of capital
improvements to or construction of a public county library or a county library service or system
and shall specify a rate of taxation not to exceed three mills on the dollar, the question as to
whether said tax shall be levied shall be submitted to the qualified electors of such county at a
general or special election. Such petition must be filed at least thirty days prior to the election at
which it will be submitted to the voters. The ballot shall be in substantially the following form:
FOR a ____ mill tax on real and personal property to be used for capital improvements to or
construction of a public county library or county library service or system.
AGAINST a ____ mill tax on real and personal property to be used for capital improvements to
or construction of a public county library or county library service or system.
(b) The voters may authorize the County Court to issue bonds as prescribed by law for capital
improvements to or construction of the library and to authorize the pledge of all, or any part of,
the tax authorized in Section 1 of this Amendment for the purpose of retiring the bonds. The
ballot submitting the question to the voters shall be in substantially the following form:
For a ________ mill tax on real and personal property within the county, to be pledged to an
issue or issues of bonds not to exceed $________, in aggregate principal amount, to finance capital
improvements to or construction of the county library or county library service or system, and to
authorize the issuance of the bonds on such terms and conditions as shall be approved by the
County Court.
Against a ________ mill tax on real and personal property within the county, to be pledged to
an issue or issues of bonds not to exceed $________, in aggregate principal amount, to finance
capital improvements to or construction of the county library or county library service or system,
and to authorize the issuance of the bonds on such terms and conditions as shall be approved by
the County Court.
(c) The maximum rate of any special tax to pay bonded indebtedness, as authorized by
paragraph (b) hereof shall be stated on the ballot.
(d) The special tax for payment of bonded indebtedness authorized in paragraph (b) hereof
shall constitute a special fund pledged as security for the payment of such indebtedness. The
special tax shall never be extended for any purpose, nor collected for any greater length of time
than necessary to retire such bonded indebtedness, except that tax receipts in excess of the
amount required to retire the debt according to its terms may, subject to covenants entered into
with the holders of the bonds, be pledged as security for the issuance of additional bonds if
authorized by the voters. The tax for such additional bonds shall terminate within the time
provided for the tax originally imposed. Upon retirement of the bonded indebtedness, any surplus
tax collections, which may have accumulated, shall be transferred to the general funds of the
county, and shall be used for maintenance of the county library or county library service or
system.
(e) Notwithstanding any other provision of this Amendment, a tax approved by the voters for
the purpose of paying the bonded indebtedness shall not be reduced or diminished, nor shall it be
used for any other purpose than to pay principal of, premium or interest on, and the reasonable
fees of a trustee or paying agent, so long as the bonded indebtedness shall remain outstanding
and unpaid. [As added by Const. Amend. 72, § 6; as amended by Const. Amend. 89, § 14.]
Publisher’s Notes. Ark. Const. Amend. 89, § 14,
amended this section effective January 1, 2011. Amend-
ment 89 was proposed by H.J.R. 1004 during the 2009
Regular Session and adopted at the 2010 general election
by a vote of 448,711 for and 250,167 against.
Before amendment, the introductory language of subsec-
tion (b) read: “The voters may authorize the County Court
to issue bonds as prescribed by law for capital improve-
ments to or construction of the library and to authorize the
pledge of all, or any part of, the tax authorized in Section 1
of this Amendment for the purpose of retiring the bonds.
The interest rate on any bonds shall not exceed the rate
provided in this Constitution. The ballot submitting the
question to the voters shall be in substantially the follow-
ing form:”
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