Page:Lake View School District No. 25 v. Huckabee, 351 Ark. 31 (2002).pdf/57

Rh "district on the effective date of this amendment is less than the uniform rate of tax, the uniform rate of tax shall nevertheless be levied in the district." Ark. Const. amend. 74 § (b)(1-2) (emphasis added).

What the General Assembly did by § 26-80-204(18) was change what comprises the millage requirement. Under Amendment 74, the uniform millage rate generates money solely for the maintenance and operation of the schools. Section 26-80-204(18), however, adds a new category, excess debt service millage, to meet each school district's obligation. Subsection (18) reads: (18) "Uniform rate of tax" means a uniform rate of ad valorem property tax of twenty-five (25) mills to be levied on the assessed value of all taxable real, personal, and utility property in the state to be used solely for maintenance and operation of the schools. In calculating the uniform rate of tax imposed by Arkansas Constitution, Article 14, § 3, as amended by Arkansas Constitution, Amendments 11, 40, and 74, the following categories of millage may be utilized to meet the minimum millage requirement:

(A) The local school district's maintenance and operation millage;

(B) The dedicated maintenance and operation millage;

(C) Excess debt service millage; and

(D) The millage derived from the ratio of the debt service funding supplements divided by the total assessment. Ark. Code Ann. § 26-80-204(18) (Supp. 2001) (emphasis added).

Crediting excess debt service millage against the 25 mill obligation is not contemplated by Amendment 74. Nor can we accept the trial court's explanation for finding 26-80-204(18)(C) & (D) to be constitutional. The trial court said: 5. The plaintiffs have raised the issue that Amendment 74 and Article 2, §§ 2, 3, and 18 have been violated by allowing under A.C.A. § 26-80-201 et seq. school districts to use the excess debt millages to satisfy the uniform tax rate of 25 mills. However, the court finds otherwise. Plaintiffs' argument is that Amendment 74 requires school districts to levy twenty-five mills to be dedicated to maintenance and operations, and that by