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

Ark. Code Ann. § 26-80-104 (2026)

Collection and separation of proceeds

✓ current as of May 2026
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History. Acts 1931, No. 169, § 140; Pope's Dig., § 11582; A.S.A. 1947, § 80-603; Acts 1997, No. 1300, § 9; 1999, No. 1078, § 89.

Case Notes

Levy of Tax.

No levy of school taxes was shown where the records of the county court showed that the court ascertained that the school district voted a tax of five mills for school purposes, but did not show that the court proceeded to levy the tax. Alexander v. Capps, 100 Ark. 488, 140 S.W. 722 (1911) (decision under prior law).

State Tax Not Shown.

In a dispute over a twenty-five mill uniform rate of tax (URT), a trial court erred by finding that the URT revenues were state-tax revenues. School taxes were a breed of their own that were neither state or local; the URT was not converted into a state tax solely because the revenues were remitted to the Arkansas State Treasurer and then back to the school districts. Kimbrell v. McCleskey, 2012 Ark. 443, 424 S.W.3d 844 (2012).

Cited: Barker v. Frank, 327 Ark. 589, 939 S.W.2d 837 (1997).

Notes of Decisions
Cited in 2 cases, 1997–2012 · leading case: Barker v. Frank, 939 S.W.2d 837 (Ark. 1997).
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Barker v. Frank, 939 S.W.2d 837 (Ark. 1997). · cites it 2× “In addition, there are numerous statutes that contain language which differentiates between school district and county taxes, the most relevant being Ark. Code Ann. § 26-80-104 (b) (1987), which provides that school taxes are to be collected in the same manner as county taxes.”
Kimbrell v. McCleskey, 424 S.W.3d 844 (Ark. 2012). · cites it 2× “” Ark.Code Ann. § 26-80-104(b). Clearly, the URT is not a county tax, but further absent is any suggestion whatsoever that it is a state tax.”
— Ark. Code Ann. § 26-80-104(b) — 1 case
Kimbrell v. McCleskey, 424 S.W.3d 844 (Ark. 2012). “” Ark.Code Ann. § 26-80-104(b). Clearly, the URT is not a county tax, but further absent is any suggestion whatsoever that it is a state tax.”
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