Statutes > Arkansas Statutes > Title 14 - Local Government > Subtitle 4 - Public Finance Generally > Chapter 71 - Fiscal Years > § 14-71-102 - Cities and towns.

§ 14-71-102 - Cities and towns.

14-71-102. Cities and towns.

The fiscal year of each city and town in this state shall begin with January 1 and end at 12:00 midnight on December 31 of each year.