1. (a) When an annual school election is held in an even-numbered year, the school district must reimburse the additional election costs created by holding the school election at the same time as the preferential primary or general election to the county or counties that incurred these costs.
2. (b) However, the amount that is reimbursable to the county or counties shall not exceed an amount equal to the amount the school district reimbursed the county in which the district is domiciled for the last contested school election in an odd-numbered year.
3. (c) If the total amount of reimbursements requested from all counties under this part exceeds the total previous cost of the school election, the total amount of reimbursements for the additional cost of the election shall be prorated between each county in which an issue or candidate for that district appeared pursuant to 7 CAR § 71-109.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote to 7 CAR § 71-104(a) as follows: "Ark. Code Ann. § 6-14-118 (b)(1) as amended by Act 910 of 2016". Footnote to 7 CAR § 71-104(b) as follows: "Ark. Code Ann. § 6-14-118 (b)(2) as amended by Act 910 of 2016".