Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-80-101 Uniform rate of tax — Definitions
25.4K chars
(a) There is established a uniform rate of ad valorem property tax of twenty-five (25) mills to be levied on the assessed value of all taxable real property, personal property, and utility property in the state to be used solely by school districts to which it may be distributed …
Ark. Code Ann. § 26-80-102 Approval of tax at elections
4.1K chars
(a) (1) In addition to the uniform rate of tax as provided in § 26-80-101, school districts are authorized to levy by a vote of the qualified electors respectively thereof an annual ad valorem property tax on the assessed value of taxable real, personal, and utility property for …
Ark. Code Ann. § 26-80-103 [Repealed.]
0.2K chars
A.C.A. § 26-80-103Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-80-104 Collection and separation of proceeds
1.4K chars
(a) Rates voted for different funds of district school tax shall not be shown separately on the county tax books but shall be shown there only in the total amount of district tax to be levied. (b) The school tax shall be collected in the same manner as county taxes are collected,…
Ark. Code Ann. § 26-80-105 [Repealed.]
0.2K chars
A.C.A. § 26-80-105Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-80-106 Use of surplus for other purposes
0.6K chars
Because of consolidations of school districts and for other reasons, the debt service millage voted by a school district for the payment of its outstanding indebtedness frequently provided a substantial surplus over the amount of the annual principal and interest requirements. Th…
Ark. Code Ann. § 26-80-110 Dedicated maintenance and operation millage
1.7K chars
(a) (1) Upon the approval of a majority of the qualified voters in the school district voting in the school election, the board of directors of each local school district may designate as dedicated maintenance and operation millage some of the school district's additional mainten…
Ark. Code Ann. § 26-80-111 School districts formed by consolidation, annexation, or merger
2.6K chars
(a) (1) When a new school district is created from all or parts of two (2) or more districts or a school district is dissolved and all or part of the area of the dissolved school district is annexed to or consolidated with an existing school district, the board of directors of th…
Ark. Code Ann. § 26-80-401 Title
0.1K chars
This subchapter shall be known and may be cited as the “Amendment 74 Enabling Act of 2003”.
Ark. Code Ann. § 26-80-402 Definitions
5.5K chars
(1) As used in this subchapter and § 26-80-101 et seq.:(1) “Additional maintenance and operation millage” means millage levied by the electors of a local school district for maintenance and operation in excess of those required by the uniform rate of tax;(2) “Debt service millage…
Ark. Code Ann. § 26-80-403 Establishment of compliance
0.2K chars
Compliance with the uniform rate of tax shall be established by the Division of Elementary and Secondary Education in coordination with the Assessment Coordination Division.
Ark. Code Ann. § 26-80-404 Calculation of compliance with uniform rate of tax
1.4K chars
(a) On or before October 1 of each year, the Division of Elementary and Secondary Education, in conjunction with the Assessment Coordination Division, shall monitor each school district's compliance with the uniform rate of tax. (b) (1) The Division of Elementary and Secondary Ed…
Ark. Code Ann. § 26-80-405 Interrelationship between Amendments 59 and 74
0.8K chars
(a) Pursuant to the application of Arkansas Constitution, Amendment 74, to the rollback provisions of Arkansas Constitution, Amendment 59, for millage rates levied by the various school districts within the county, the multiplier that is used to reduce the millage which is determ…
Ark. Code Ann. § 26-80-406 Penalties
1.9K chars
(a) (1) Upon the refusal or failure of any state officer to perform any duty imposed upon him or her under the provisions of this subchapter, § 26-80-101 et seq., and Arkansas Constitution, Amendment 74, the Attorney General shall institute mandamus proceedings in a court of prop…