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26-80-402. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-80-402. Definitions.
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” means the total number of mills voted by the electors of a school district to be pledged as security for the retirement of bonded indebtedness;
(3) “Dedicated maintenance and operation millage” means millage levied by the electors of a local school district and used for those purposes set forth under § 26-80-110;
(4) “Maintenance and operation millage” means millage levied by the electors of a local school district for the maintenance and operation of the school district;
(5) “Millage rate” means the millage rate listed in the most recent tax ordinance approved by the county quorum court under the authority of § 14-14-904;
(6)(A) “Net revenues” means actual revenues from taxes due and payable after January 1, 1997, rounded to the nearest hundredth minus any commission fees authorized by law to be collected or withheld for later distribution by the county offices.
(B) No additional fees shall be charged for transmittal or redistribution of funds by any county or state office in carrying out the procedures established to comply with the requirements of Arkansas Constitution, Amendment 74; and
(7)(A) “Uniform rate of tax” means 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 for maintenance and operation of the schools.
(B)(i) In calculating compliance with the uniform rate of tax imposed by Arkansas Co
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-80-402
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:26-80-402
Source file: gov.ar.code.title.26.odt
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Passage SHA-256: 01f5f7a9387b0cc89d70bda631437f2835de6fc336984fc649be90a2861138c3
Source location: content.xml paragraph 36204
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26-80-402. Definitions.
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” means the total number of mills voted by the electors of a school district to be pledged as security for the retirement of bonded indebtedness;
(3) “Dedicated maintenance and operation millage” means millage levied by the electors of a local school district and used for those purposes set forth under § 26-80-110;
(4) “Maintenance and operation millage” means millage levied by the electors of a local school district for the maintenance and operation of the school district;
(5) “Millage rate” means the millage rate listed in the most recent tax ordinance approved by the county quorum court under the authority of § 14-14-904;
(6)(A) “Net revenues” means actual revenues from taxes due and payable after January 1, 1997, rounded to the nearest hundredth minus any commission fees authorized by law to be collected or withheld for later distribution by the county offices.
(B) No additional fees shall be charged for transmittal or redistribution of funds by any county or state office in carrying out the procedures established to comply with the requirements of Arkansas Constitution, Amendment 74; and
(7)(A) “Uniform rate of tax” means 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 for maintenance and operation of the schools.
(B)(i) In calculating compliance with the uniform rate of tax imposed by Arkansas Constitution, Article 14, § 3, as amended by Arkansas Constitution, Amendments 11, 40, and 74, only those mills voted for maintenance and operation shall be used in the calculation.
(ii) Dedicated maintenance and operation millage shall not be included in the calculation.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-14-904. Procedures generally. [Effective until January 1, 2020.]
(a)Time and Place of Quorum Court Assembly.
(1)(A)(i) The justices of the peace elected in each county shall assemble and organize as a county quorum court body on the first regular meeting date after the beginning of the justices' term in office, or the county judge may schedule the biennial meeting date of the quorum court on a date in January other than the first regular meeting date of the quorum court after the beginning of the justices' term.
(ii) At the first regular meeting, the quorum court shall establish the date, time, and location of meetings of the quorum court.
(iii) The organizational ordinance adopted at the first regular meeting of the quorum court shall be effective upon adoption.
(B) Thereafter, the justices shall assemble each calendar month at a regular time and place as established by ordinance and in their respective counties to perform the duties of a quorum court, except that more frequent meetings may be required by ordinance.
(2) By declaration of emergency or determination that an emergency exists and the safety of the general public is at risk, the county judge may change the date, place, or time of the regular meeting of the quorum court upon twenty-four-hour notice.
(b)Levy of Taxes and Making of Appropriations.
(1)(A)(i) The quorum court at its regular meeting in November or December of each year shall levy the county taxes, municipal taxes, and school taxes for the current year.
(ii) Before the end of each fiscal year, the quorum court shall make appropriations for the expenses of county government for the following year.
(B) The Director of the Assessment Coordination Division may authorize an extension of up to sixty (60) days of the date for levy of
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-14-904
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-14-904. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-14-904. Procedures generally. [Effective January 1, 2020.]
(a)Time and Place of Quorum Court Assembly.
(1)(A)(i) The justices of the peace elected in each county shall assemble and organize as a county quorum court body on the first regular meeting date after the beginning of the justices' term in office, or the county judge may schedule the biennial meeting date of the quorum court on a date in January other than the first regular meeting date of the quorum court after the beginning of the justices' term.
(ii) At the first regular meeting, the quorum court shall establish the date, time, and location of meetings of the quorum court.
(iii) The organizational ordinance adopted at the first regular meeting of the quorum court shall be effective upon adoption.
(B) Thereafter, the justices shall assemble each calendar month at a regular time and place as established by ordinance and in their respective counties to perform the duties of a quorum court, except that more frequent meetings may be required by ordinance.
(2) By declaration of emergency or determination that an emergency exists and the safety of the general public is at risk, the county judge may change the date, place, or time of the regular meeting of the quorum court upon twenty-four-hour notice.
(b)Levy of Taxes and Making of Appropriations.
(1)(A)(i) The quorum court at its regular meeting in November or December of each year shall levy the county taxes, municipal taxes, and school taxes for the current year.
(ii)(a) Before the end of each fiscal year, the quorum court shall make appropriations for the expenses of county government for the following year.
(b) Upon the final passage of the annual appropriations ordinance under subdivision (b)(1)(A)(ii)(a) of this section, the county clerk
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-14-904
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-14-904. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-80-101. Uniform rate of tax — Definitions.
(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 according to law for maintenance and operation of the schools.
(b)(1)(A) The uniform rate of tax shall be assessed and collected in the same manner as other school property taxes, but the net revenues from the uniform rate of tax shall be remitted to the Treasurer of State and distributed by the state to the county treasurer of each county for distribution to the school districts in that county as provided by subsection (c) of this section.
(B) No portion of the revenues from the uniform rate of tax shall be retained by the state but shall be distributed back to the school district from which the revenues were received or to other school districts pursuant to subsection (c) of this section.
(C) No additional fees or charges shall be assessed at the local level for transmission and redistribution of these funds.
(D) The revenues so distributed shall be used by the school districts solely for maintenance and operation of schools.
(2)(A) The Treasurer of State shall establish procedures, forms, and documentation requirements for the certification of net revenues produced by the uniform rate of tax to be deposited with the Treasurer of State and redistributed as provided by law.
(B) Further, the Treasurer of State shall establish procedures, forms, and documentation requirements for the actual deposit and redistribution of the net revenues produced by the uniform rate of tax.
(3) Each county treasurer shall execute an electronic funds tra
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-80-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-80-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-80-110. Dedicated maintenance and operation millage.
(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 maintenance and operation millage that exceeds the uniform rate of tax.
(2) The approved tax shall be assessed, levied, and collected as provided by law for other school taxes.
(b) Any funds received from the collection of a dedicated maintenance and operations tax shall be used only for maintenance and operation purposes specifically approved by the majority of the qualified voters of the school district voting in the school election and for no other purposes than those that were stated on the ballot.
(c) Any levy of a dedicated maintenance and operation millage shall be limited as set forth in subsection (b) of this section and shall not exceed three (3) mills.
(d) Any levy of a dedicated maintenance and operation millage must be specified on the ballot, and that specification must list the purpose for which the dedicated maintenance and operation millage is levied.
(e) Dedicated maintenance and operation millage may not be used by a school district to comply with the uniform rate of tax levy.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-80-110
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-80-110. This identifies an authority to review, not proof of applicability.