Arkansas, USA, local Obligatory referendum [LOR] - To authorize to levy tax for the maintenance and operation of schools

General Typology

Instrument
Obligatory referendum [LOR]
Location
Arkansas, USA
Political level
local
Local Name:
To authorize to levy tax for the maintenance and operation of schools
Normative Level:
constitutional
Legally Binding:
yes
Legally Defined:

Article 14 Education

(c)(1) In addition to the uniform rate of tax provided in subsection (b), school districts are authorized to levy, by a vote of the qualified electors respectively thereof, an annual ad valorem property tax on the assessed value of taxable real, personal, and utility property for the maintenance and operation of schools and the retirement of indebtedness. The Board of Directors of each school district shall prepare, approve and make public not less than sixty (60) days in advance of the annual school election a proposed budget of expenditures deemed necessary to provide for the foregoing purposes, together with a rate of tax levy sufficient to provide the funds therefor, including the rate under any continuing levy for the retirement of indebtedness. The Board of Directors shall submit the tax at the annual school election or at such other time as may be provided by law. If a majority of the qualified voters in the school district voting in the school election approve the rate of tax proposed by the Board of Directors, then the tax at the rate approved shall be collected as provided by law. In the event a majority of the qualified electors voting in the school election disapprove the proposed rate of tax, then the tax shall be collected at the rate approved in the last preceding school election. However, if the rate last approved has been modified pursuant to subsection (b) or (c)(2) of this section, then the tax shall be collected at the modified rate until another rate is approved.

Source: Constitution of Arkansas of 1874, (retrieved 1 Feb. 2017)

Subject Matter:

An annual ad valorem property tax on the assessed value of taxable real, personal, and utility property for the maintenance and operation of schools and the retirement of indebtedness

Actors

Author:
Board of Directors of each school district
Initiator:
Law
Decision maker:
Electorate in school district

Requirements

Available Time:
Turnout Quorum:
None
Approval Quorum:
Majority of votes
Geographical Quorum:
None
Excluded Issues:
Other Formal Requirements:

Procedural Elements

Wording Of Ballot Question:
Interaction With Authorities:
Supervision And Support:
Transparency And Finance:

Practice

Archive:
Remarks: