Ark. Code § 26-26-1615
Current with legislation from 2024 effective through May 3, 2024.
The average rate of ad valorem levy throughout this state shall be determined by totaling the millage rate for all purposes for each of the several taxing districts of this state for the assessment year and dividing the total obtained by the number of taxing districts of this state.
Ark. Code § 26-26-1615