amendment-61•Constitution of Arkansas (2025 publisher edition) — Amendment 61: COUNTY ROAD TAX (CONST. AMEND. 3, REPEALED;
Constitution of Arkansas (2025 publisher edition) — Amendment 61: COUNTY ROAD TAX (CONST. AMEND. 3, REPEALED;
amendment-61Arkansas Const. Amendment 61Constitution
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its preamble, twenty original articles, schedule and 104 published amendments, including annotations and explicit repealed notices. Repealed notices remain historical publisher context.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 61
AMEND. 61. COUNTY ROAD TAX (CONST. AMEND. 3, REPEALED; AND SECTION ADDED) . County quorum courts may annually levy a county road tax not to exceed three (3) mills on the dollar on all taxable real and personal property within their respective counties. Revenues derived from the county road tax shall be used for the sole purpose of constructing and repairing public roads and bridges within the county wherein levied. The authority granted by this amendment shall be in addition to all other taxing authority of the county quorum courts. Publisher’s Notes. This amendment was proposed by S.J.R. No. 1 (see Acts 1981, p. 2374(ii)) and filed in the office of the Secretary of State on March 30, 1981. It was approved at the general election on Nov. 2, 1982, by a vote of 362,009 for and 322,504 against. Section 2 of Ark. Const. Amend. 61, repealed Ark. Const. Amend. 3.
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