Ark. Code § 26-80-104

Current with legislation from 2024 effective through May 3, 2024.
Section 26-80-104 - Collection and separation of proceeds
(a) Rates voted for different funds of district school tax shall not be shown separately on the county tax books but shall be shown there only in the total amount of district tax to be levied.
(b) The school tax shall be collected in the same manner as county taxes are collected, at the same time and by the same person, and shall be paid into the county treasury.
(c) The county treasurer shall separate the proceeds of these taxes into the several funds as is provided by law or the school directors as is authorized by law.
(d)
(1) The county treasurer in the collecting county shall separate the proceeds from the uniform rate of tax by multiplying the ratio of the uniform rate of tax divided by the total rate of tax for the school district multiplied by the net revenues from the total rate of tax for the school district.
(2) These proceeds shall be remitted to the Treasurer of State and shall be redistributed to the county treasurer as provided by § 26-80-101.

Ark. Code § 26-80-104

Acts 1931, No. 169, § 140; Pope's Dig., § 11582; A.S.A. 1947, § 80-603; Acts 1997, No. 1300, § 9; 1999, No. 1078, § 89.