Ark. Code Ann. » Title 26 Chapter 80
Arkansas Code Annotated

Ark. Code Ann. § 26-80-101 (2026)

Uniform rate of tax — Definitions

✓ current as of May 2026
Find cases: SyfertCases citing this section JustiaArk. Code CornellLII Search CasesGoogle Scholar

History. Acts 1931, No. 169, § 130; Pope's Dig., § 11572; A.S.A. 1947, § 80-601; Acts 1997, No. 1300, § 6; 1999, No. 787, § 1; 2003 (2nd Ex. Sess.), No. 28, § 6; 2003 (2nd Ex. Sess.), No. 105, § 8; 2007, No. 343, § 1; 2009, No. 1397, § 6; 2011, No. 633, § 3; 2019, No. 910, §§ 2403, 2404.

A.C.R.C. Notes. As enacted by Acts 1997, No. 1300, § 6, subsection (c) began: “For the 1996-97 school year and each year thereafter”.

Acts 2009, No. 1397, § 5, provided: “(a) As used in this section:

“(1) ‘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 for the tax year used in a calculation made under this subchapter;

“(2) ‘Net revenues’ means the revenues generated from ad valorem taxes distributed to a school district multiplied by the ratio derived from dividing the uniform rate of tax by the total millage rate of the school district; and

“(3) ‘Revenues’ means the proceeds generated from ad valorem taxes and distributed to a school district by a county treasurer, including:

“(A) Current calendar year collections of ad valorem taxes;

“(B)(i) Delinquent ad valorem taxes paid to the county in the current calendar year.

“(ii) Delinquent ad valorem taxes include the penalties and interest that are distributable to a school district under existing law;

“(C) The actual amount of homestead tax credit paid to the county in the current calendar year;

“(D) Excess commissions distributed to a school district in the current calendar year;

“(E) Interest earned on any tax funds held in trust and distributed to a school district in the current calendar year;

“(F) Ad valorem tax proceeds from land redemptions received by the county in the current calendar year; and

“(G) A subtraction of all costs and commissions authorized by law relating to the collection of ad valorem taxes that the county deducts from distributions to a school district in the current calendar year.

“(b) Within thirty (30) days of the effective date of this act for calendar years 2007 and 2008, and by January 31, 2010 for calendar year 2009, a county treasurer shall provide a summary report of all proceeds generated from ad valorem taxes and distributed by the county to a school district for the period beginning January 1 and ending on December 31 of each year to the:

“(1) Treasurer of State;

“(2) Department of Education;

“(3) Assessment Coordination Department; and

“(4) Superintendent of the school district to which the proceeds from the uniform rate of tax are distributed by the county.

“(c) Each summary report shall:

“(1) Identify the local education agency number of the school district to which the net revenues are distributed under § 26-80-101.

“(d) The Treasurer of State, with the assistance of the Department of Education, the Assessment Coordination Department, and the Arkansas County Treasurers Association, shall develop the form and procedures needed for uniformity of reporting under this subchapter.”

Amendments. The 2003 (2nd Ex. Sess.) amendment by identical acts Nos. 28 and 105 deleted (c)(2) and (3); and deleted “unless otherwise specified in subdivisions (c)(2) and (c)(3) of this section” from the end of (c).

The 2007 amendment substituted “six (6)” for “four (4)” in (b)(4)(A); inserted “or second or third Thursday” in (b)(4)(B); and made a minor punctuation change.

The 2009 amendment added (d).

The 2011 amendment added (b)(4)(A)(ii) through (vi).

The 2019 amendment substituted “Division of Elementary and Secondary Education” for “Department of Education” in (b)(4)(A)(ii) (b) and (b)(4)(A)(vi); and substituted “Assessment Coordination Division” for “Assessment Coordination Department” in (b)(4)(A)(vi).

Cross References. School district tax, Ark. Const., Art. 14, § 3.

Research References

Ark. L. Rev.

T.W. Brown, Recent Developments, School Funding — Arkansas Department of Education Not Permitted To Recoup Excess Tax Revenues from Wealthy School Districts, 66 Ark. L. Rev. 347 (2013).

Mark A. Fritsche, Case Note: Kimbrell v. McCleskey: Rethinking the Constitutional Equality Requirement for Funding Arkansas's Public Schools, 67 Ark. L. Rev. 723 (2014).

Case Notes

Excess Funds.

Education commissioner, a department of education, and a state treasurer were not authorized to distribute excess funds to another school district under subdivision (b)(1)(B) of this section; the retention of revenue in excess of foundation funding resulted in variations, which were contemplated by Ark. Const. Art. 14, § 3(a). Moreover, the excess funds did not constitute an overpayment, such that the remedies in § 6-20-2306 could have been implemented. Kimbrell v. McCleskey, 2012 Ark. 443, 424 S.W.3d 844 (2012).

Cited: Furnas v. Kimbrell, 2015 Ark. 148, 464 S.W.3d 116 (2015).

Notes of Decisions
Cited in 5 cases, 1997–2015 · leading case: Kimbrell v. McCleskey, 424 S.W.3d 844 (Ark. 2012).
Sort: Relevance Newest Treatment
Kimbrell v. McCleskey, 424 S.W.3d 844 (Ark. 2012). · cites it 36× “In addition, ADE contends that Ark. Code Ann. § 26-80-101 (Supp.2009) further provides that URT revenues collected may be distributed to other school districts and that this language cannot be ignored.”
Roberts v. Priest, 20 S.W.3d 376 (Ark. 2000). · cites it 6× “Only a simple majority of the legislative body, without an election, would be required to approve a decrease.”
Beebe v. Fountain Lake Sch. Dist., 231 S.W.3d 628 (Ark. 2006). · cites it 2× “Subsequently, the General Assembly passed Acts 28 and 105 of the Second Extraordinary Session of 2003, codified at Ark. Code Ann. § 26-80-101 et seq. (Supp.”
Furnas v. Kimbrell, 464 S.W.3d 116 (Ark. 2015). · cites it 6× “ourt found that the URT levy was a “state tax,” it nonetheless stated in -its conclusions of law that, in accordance with Arkansas Code Annotated section 26-80-101(b)(l)(A), the Treasurer was required- to, and had been, receipting and distributing all URT monies and that [t]he…”
Barker v. Frank, 939 S.W.2d 837 (Ark. 1997). · cites it 2× “, Ark. Code Ann. §§ 26-80-101 to -109 (1987 & Supp.”
— Ark. Code Ann. § 26-80-101(a) — 1 case
Kimbrell v. McCleskey, 424 S.W.3d 844 (Ark. 2012). “In addition, ADE contends that Ark. Code Ann. § 26-80-101 (Supp.2009) further provides that URT revenues collected may be distributed to other school districts and that this language cannot be ignored.”
— Ark. Code Ann. § 26-80-101(b)(1)(A) — 1 case
Kimbrell v. McCleskey, 424 S.W.3d 844 (Ark. 2012). “In addition, ADE contends that Ark. Code Ann. § 26-80-101 (Supp.2009) further provides that URT revenues collected may be distributed to other school districts and that this language cannot be ignored.”
— Ark. Code Ann. § 26-80-101(b)(1)(B) — 1 case
Kimbrell v. McCleskey, 424 S.W.3d 844 (Ark. 2012). “In addition, ADE contends that Ark. Code Ann. § 26-80-101 (Supp.2009) further provides that URT revenues collected may be distributed to other school districts and that this language cannot be ignored.”
— Ark. Code Ann. § 26-80-101(b)(l)(A) — 2 cases
Kimbrell v. McCleskey, 424 S.W.3d 844 (Ark. 2012). “In addition, ADE contends that Ark. Code Ann. § 26-80-101 (Supp.2009) further provides that URT revenues collected may be distributed to other school districts and that this language cannot be ignored.”
Furnas v. Kimbrell, 464 S.W.3d 116 (Ark. 2015). “ourt found that the URT levy was a “state tax,” it nonetheless stated in -its conclusions of law that, in accordance with Arkansas Code Annotated section 26-80-101(b)(l)(A), the Treasurer was required- to, and had been, receipting and distributing all URT monies and that [t]he…”
— Ark. Code Ann. § 26-80-101(b)(l)(B) — 1 case
Kimbrell v. McCleskey, 424 S.W.3d 844 (Ark. 2012). “In addition, ADE contends that Ark. Code Ann. § 26-80-101 (Supp.2009) further provides that URT revenues collected may be distributed to other school districts and that this language cannot be ignored.”
— Ark. Code Ann. § 26-80-101(c) — 1 case
Kimbrell v. McCleskey, 424 S.W.3d 844 (Ark. 2012). “In addition, ADE contends that Ark. Code Ann. § 26-80-101 (Supp.2009) further provides that URT revenues collected may be distributed to other school districts and that this language cannot be ignored.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.