Is there any prohibition against a city holding a sales tax election immediately following a defeat of a similar proposal by voters of the county wherein the city is located? No. 26-74-210

STATE OF ARKANSAS OFFICE OF THE ATTORNEY GENERAL JUSTICE BUILDING, LITTLE ROCK 72201 STEVE CLARK , ; (501) 371-2007 ATTORNEY GENERAL September 24, 1985 OPINION NO. 85-191 Honorable Travis A. Miles State Senator 5426 Highland Drive Fort Smith, Arkansas 72903 Dear Senator Miles: This is in response to your inquiry whereby you submitted the following: I am weiting to request your official opinion as to whether a city, as a political subdivision, may properly schedule a sales tax election immediately following the defeat of a similar proposal by voters of the county wherein the city is located? As you point out another county election could not be held for a period of six (6) months from the date of the last election. See Ark. Stat. Ann. §17-2028. There is, however, no provision against the city holding an election at any time the City Council sees fit. The foregoing opinion which I hereby approve was prepared by Chief Deputy Attorney General Rodney Parham. Attorney General SC:RP:1m