Opinion No.

The Honorable James Lee Witt County Judge, Yell County Danville, Arkansas 72833

RE: 1986 AD VALOREM TAX LEVY

Dear Judge Witt:

I am writing in response to your letter dated December 16, 1986, wherein you requested our opinion whether the Yell County Quorum Court could reduce or roll back their 1986 ad valorem tax levy from 5 mills to 1.8 mills. It is my understanding that, at its regular meeting in November, 1986, the Yell County Quorum Court increased the ad valorem tax levy from 1.8 mills to 5 mills. Apparently there is now a movement under way to reduce (or roll back) the millage from the 5…