If School District "A" has a higher millage rate than School District "B" and School District "A" is found to fail the minimum standards for accreditation and is annexed to School District "B," and then a new millage rate of the combined schools higher than School District "B" had at the time of the

STATE OF ARKANSAS OFFICE OF THE ATTORNEY GENERAL JUSTICE BUILDING, LITTLE ROCK 72201 STEVE CLARK (501) 371-2007 ATTORNEY GENFRGEON NO. 85~107 April 18, 1985 Honorable Alvin Dwiggins Senator, District 21 Capitol Mall Little Rock, AR 72201 Dear: Senator Dwiggins: This is in response to your opinion request wherein you posed the following inquiry: If School District "A" has a higher millage rate than School District "B" and School District "A" is found to fail the minimum standards for accreditation and is annexed to School District "B", and then a new millage rate of the combined schools higher than School District "B" had at the time of annexation is proposed at the next school election and fails, what would be the millage rate for the residents of former School District vA" ? Dispositive of your inquiry is Article 14, §3 of the Arkansas Constitution as amended by Amendments Nos. 11 and 40. This Constitutional provision provides in pertinent part as follows: If a majority of the qualified voters in said school district voting in the annual school election shall approve the rate of tax so proposed by the Board of Directors, then the tax at the rate so approved shall be collected as provided by law. In the event a majority of said qualified electors voting in said annual school election shall disapprove the proposed rate of tax, then the tax shall be collected at the rate approved in the last preceding annual school election. _ In response to your inquiry then, it is the opinion of this Office that the millage rate for the residents of former School District "A" would be the rate of millage last approved in that school district prior to annexation. 4 Honorable Alvin Dwiggins Apral le, 1985 Page 2 The forecoing opinion, which I hereby approve, was prepared by Assistant Attorney General C. Randy McNair, Iil. Sincerely, G-.*_ STEV: R Attorney General JSC:CRM:jk