Applications for 3-mill county road tax etc. Can a quorum court levy the 3 m mill county road tax pursuant to Amendment 61 after the county has gone through reappraisal and rolled back its millage under Amendment 59? Yes. See Op. No. 84-139

STATE OF ARKANSAS OFFICE OF THE ATTORNEY GENERAL JUSTICE BUILDING, LITTLE ROCK 72201 February 19, 1985 (501) 371-2007 STEVE CLARK ATTORNEY GENERAL OPINION NO. 85-45 Ron Fields Prosecuting Attorney Crawford County Courthouse Van Buren, AR 72956 Re: Application of 3-Mill County Road Tax After Millage Rollback Dear Mr. Fields: This is in response to a request for an official opinion from Joseph C. Self, Deputy Prosecuting Attorney, on whether a quorum court could levy the 3-mill county road tax pursuant to Amendment 61 after the county has gone through reappraisal and rolled back its millage pursuant to Amendment 59 of the State Constitution. Enclosed is a copy of Opinion No. 84-139 dated June 28, 1984, which allows the Quorum Court to levy the 3 mill county road tax after reappraisal roll back of millage. The foregoing opinion, which I hereby approve, was prepared by Deputy Attorney General Curtis L. Nebben. Sincgrely, Attor ey General SC/CN/pw cc: Joseph C. Self Deputy Prosecutor