1. (a) The entire cost of a runoff in an annual school election held on an even year shall be reimbursed by the school district to the county if the:

   1. (1) Runoff is caused by the school election; and
   2. (2) School election issue is the only issue on the ballot.

2. (b)

   1. (1) If there is a runoff in both the annual school election and another election held with the annual school election, the additional costs of that runoff shall be reimbursed to the county pursuant to this part in the same manner as the annual school election.
   2. (2) The allocated previous cost that is used to calculate the reimbursable additional cost for the runoff election shall be the same as the allocated previous cost used in the calculation for the reimbursement for the annual school election that necessitated the runoff.

3. (c)

   1. (1) This subsection shall apply when a runoff election for the annual school election is held in which:

      1. (A) Some of the polling locations that are opened have only school election issues on the ballot; and
      2. (B) Other polling locations with the same school election runoff also have additional runoff issues from another election on the ballot.
   2. (2) The school district shall reimburse the county for all election costs associated with the polling locations with only the school election runoff on their ballots.
   3. (3) The school district shall reimburse the county for all additional costs associated with those polling locations with multiple runoff issues on the ballot.
   4. (4) The additional cost for these polling locations shall be calculated in the same manner as the annual school election.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote to 7 CAR § 71-111(a) as follows: "Ark. Code Ann. § 6-14-118(c)".