Local school districts shall pay the teacher retirement employer contribution rate for any eligible employee in accordance with rules established by the Board of Trustees of the Arkansas Teacher Retirement System.
Ark. Code Ann. § 24-7-103 — under Retirement of Employees of Schools and Educational Institutions.
Ark. Code Ann. § 24-7-103
Local school districts shall pay the teacher retirement employer contribution rate for any eligible employee in accordance with rules established by the Board of Trustees of the Arkansas Teacher Retirement System.