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6-20-701. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-20-701. Definitions.
As used in this subchapter:
(1) “School” means public tax-supported elementary or high school;
(2) “School district” means:
(A) A geographic area with an elected board of directors that qualifies as a taxing unit for purposes of school district taxes under § 26-80-101 et seq., which board of directors conducts the daily affairs of public schools pursuant to the supervisory authority vested in it by the General Assembly and this title; and
(B) An open-enrollment public charter school; and
(3) “School lunch program” means a program under which lunches are served by any school in this state on a nonprofit basis to children in attendance, including any such program under which a school receives assistance out of funds appropriated by the United States Congress.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-20-701
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:6-20-701
Source file: gov.ar.code.title.06.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f3aed0ee643b2494ed14799767bbd9cb2157458a457d8150d09dfcca985c26cf
Source location: content.xml paragraph 21106
Stored source content
6-20-701. Definitions.
As used in this subchapter:
(1) “School” means public tax-supported elementary or high school;
(2) “School district” means:
(A) A geographic area with an elected board of directors that qualifies as a taxing unit for purposes of school district taxes under § 26-80-101 et seq., which board of directors conducts the daily affairs of public schools pursuant to the supervisory authority vested in it by the General Assembly and this title; and
(B) An open-enrollment public charter school; and
(3) “School lunch program” means a program under which lunches are served by any school in this state on a nonprofit basis to children in attendance, including any such program under which a school receives assistance out of funds appropriated by the United States Congress.
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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.