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51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-80-101 Uniform rate of tax — Definitions
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(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
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(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. § 26-80-104 Collection and separation of proceeds
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(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. § 26-80-106 Use of surplus for other purposes
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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…