# Ark. Code Ann. § 14-301-104: Opening or improving street or highway - Delinquent tax

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-104

## Section

- **Citation:** Ark. Code Ann. § 14-301-104
- **Heading:** Opening or improving street or highway - Delinquent tax
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 14 / Chapter 301 / Subchapter 1 / Section 14-301-104

## Text

(a) No street or highway shall be opened, straightened, or widened, nor shall any other improvement be made which will require proceedings to condemn private property, without the concurrence in the bylaw, ordinance, or resolution directing the condemnation of two-thirds (2/3) of the whole number of members elected to council. (b) The concurrence of a like majority shall be required to direct any improvement or repair of a street or highway, the cost of which is to be assessed on the owners of the property, unless one-half (1/2) of the owners to be charged shall petition in writing therefor. (c) The council of any incorporated city or town may order the clerk, or other proper officer of the council, to certify under his official seal any delinquent tax which is assessed by the city or town, for opening or grading, or otherwise improving any street or alley in the city or town, to the clerk of the proper county. (d) The clerk is required to place the tax so certified on the tax book of his county, in a separate column, and it shall be collected in a like manner as state and county taxes. Acts 1875, No. 1, §§ 30, 70, p. 1; C. & M. Dig., §§ 4007, 7566, 7583; Pope's Dig., §§ 5009, 9640, 9662; A.S.A. 1947, §§ 19-3809, 19-3810.

(a) No street or highway shall be opened, straightened, or widened, nor shall any other improvement be made which will require proceedings to condemn private property, without the concurrence in the bylaw, ordinance, or resolution directing the condemnation of two-thirds (2/3) of the whole number of members elected to council.

(b) The concurrence of a like majority shall be required to direct any improvement or repair of a street or highway, the cost of which is to be assessed on the owners of the property, unless one-half (1/2) of the owners to be charged shall petition in writing therefor.

(c) The council of any incorporated city or town may order the clerk, or other proper officer of the council, to certify under his official seal any delinquent tax which is assessed by the city or town, for opening or grading, or otherwise improving any street or alley in the city or town, to the clerk of the proper county.

(d) The clerk is required to place the tax so certified on the tax book of his county, in a separate column, and it shall be collected in a like manner as state and county taxes.

Acts 1875, No. 1, §§ 30, 70, p. 1; C. & M. Dig., §§ 4007, 7566, 7583; Pope's Dig., §§ 5009, 9640, 9662; A.S.A. 1947, §§ 19-3809, 19-3810.

## Nearby sections

- [Ark. Code Ann. § 14-301-101 City council - Powers and duties](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-101.md)
- [Ark. Code Ann. § 14-301-102 Dedication of streets](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-102.md)
- [Ark. Code Ann. § 14-301-103 Building and repair of bridges](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-103.md)
- [Ark. Code Ann. § 14-301-104 Opening or improving street or highway - Delinquent tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-104.md)
- [Ark. Code Ann. § 14-301-105 Grading streets or alleys - Assessment and recovery of damages](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-105.md)
- [Ark. Code Ann. § 14-301-106 Sidewalks, curbing, and guttering in cities of the first class - Exceptions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-106.md)
- [Ark. Code Ann. § 14-301-107 Sidewalks and curbing in towns and in cities of the first and second class](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-107.md)
- [Ark. Code Ann. § 14-301-108 Wheelchair access](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-108.md)
- [Ark. Code Ann. § 14-301-109 Public foot-walk required over railroad tracks near depot](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-109.md)
- [Ark. Code Ann. § 14-301-110 Straightening or abandoning streets in cities of over 15,000 inhabitants](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-110.md)
- [Ark. Code Ann. § 14-301-111 Abandonment suits involving public interest](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-111.md)
- [Ark. Code Ann. § 14-301-112 Abandonment of unnecessary alleys in cities of the first class - Utilities as property owners](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-112.md)
- [Ark. Code Ann. § 14-301-113 Prohibition on adverse possession of alleys, streets, or public parks - Validity of prior deeds](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-113.md)
- [Ark. Code Ann. § 14-301-114 Validation of pre-1960 conveyances of streets, etc. - Prohibition on impeaching deed](https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-114.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T14_C301_S1_S14-301-104. Check the current official text before relying on it. Not legal advice.