ADE Director's Communication Memo Form

Memo Number : FIN-10-036

Date Created : 11/04/2009


Co-op Directors
other: General Business Managers

Type of Memo: Informational
Response Required: No
Section:   Fiscal and Administrative Services - William J. Goff, Assistant Commissioner
Act 965 of 2009 Regarding 98% Collection Rate of Uniform Rate of Tax

Regulatory Authority:
Ark. Code Ann. § 6-20-2305(a) (4) as amended by Act 965 of 2009

Contact Person:
John Kunkel

Phone Number:


Act 965 of 2009 amends Ark.Code Ann. § 6-20-2305(a)(4) to allow the Arkansas Department of Education (ADE) to make appropriate adjustments if it is determined that irregular distributions of excess commissions by a county treasurer cause a school district’s property tax collection rate from the uniform rate of tax (URT) to exceed ninety-eight percent (98%).

The ADE may adjust the URT from an irregular distribution to an amount not in excess of nine-eight percent (98%). Irregular distributions occur whenever excess commissions from more than one tax year are distributed by the county treasurer during the same calendar year. For example, excess commissions from the 2008 tax year are distributed during January 2009 and excess commissions from the 2009 tax year are distributed during December 2009. If such irregular distributions cause the URT collection rate to exceed ninety-eight percent (98%), the ADE will adjust the collections for 2009 down to 98% and add the excess to 2010 collections.

The ADE will obtain evidence of irregular distributions from the affected school district(s) and county.


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