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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 26-80-404: Calculation of compliance with uniform rate of tax

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Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 80
  4. Subchapter 4

(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 Education and the Assessment Coordination Division shall determine compliance with the uniform rate of tax by analyzing the millage rate levied for maintenance and operation millage from the most recent school election in a school district in which the ad valorem tax rate was voted upon. (2) If the millage rate levied for maintenance and operation millage is equal to or greater than twenty-five (25) mills, then the school district is in compliance with the uniform rate of tax and Arkansas Constitution, Amendment 74. Amended by Act 2019, No. 910,§ 2407, eff. 7/1/2019. Acts 2003 (2nd Ex. Sess.), No. 105, § 2; 2009, No. 655, § 127.

(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 Education and the Assessment Coordination Division shall determine compliance with the uniform rate of tax by analyzing the millage rate levied for maintenance and operation millage from the most recent school election in a school district in which the ad valorem tax rate was voted upon. (2) If the millage rate levied for maintenance and operation millage is equal to or greater than twenty-five (25) mills, then the school district is in compliance with the uniform rate of tax and Arkansas Constitution, Amendment 74.

(1) The Division of Elementary and Secondary Education and the Assessment Coordination Division shall determine compliance with the uniform rate of tax by analyzing the millage rate levied for maintenance and operation millage from the most recent school election in a school district in which the ad valorem tax rate was voted upon.

(2) If the millage rate levied for maintenance and operation millage is equal to or greater than twenty-five (25) mills, then the school district is in compliance with the uniform rate of tax and Arkansas Constitution, Amendment 74.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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