Ark. Code Ann. § 26-25-101: Limitation on counties

It shall be unlawful for the county court to levy on the taxable property of the county in any one (1) year a greater percentage rate than is authorized in this section:

(1) For all county purposes, not exceeding five (5) mills on the dollar; and

(2) For paying indebtedness existing at the time of the adoption of the present Arkansas Constitution, not exceeding five (5) mills on the dollar.