26 CAR § 213-608 – Implementation of millage rollback in fringe school districts

(a) Form CC-3 entitled Fringe District Rollback is adopted to comply with Arkansas Code § 26-26-408.
(b) In a case where a fringe district is engaged in a reappraisal the millage rates shall be rolled back, immediately fringed, and levied in both counties.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "STATUTORY AUTHORITY: A.C.A. 26-26-408 (Act 1981, No. 848, Section Seven)" "Adopted 10/01/99"