Opinion No.

The Honorable Morril Harriman State Senator 522 Main Van Buren, AR 72956

Dear Senator Harriman:

You have requested an Attorney General opinion concerning the apportionment of county road tax revenues and concerning the payment of reappraisal expenses.

You indicate that the incorporated town of Cedarville, Arkansas, which is located within Crawford County, incorporated in October of 1998. There was no levy of millage for the taxable year of 1998 (which would have been collectable in 1999). In 1999, Cedarville voted not to levy a general millage for maintenance and operation for the year 1999…