The council of any municipal corporation on or before the time fixed by law for levying county taxes may make out and certify to the county clerk the rate of taxation levied by the municipal corporation on the real and personal property within the city or town. The amount so certified shall be placed upon the tax book by the county clerk of the county and collected in the same manner that state and county taxes are collected.Acts 1875, No. 1, § 64, p. 1; 1883, No. 106, § 1, p. 189; C. & M. Dig., § 7576; Pope's Dig., § 9655; A.S.A. 1947, § 19-4501.
Arkansas Legal Code