Opinion No.

The Honorable Jim Argue State Senator 5300 Evergreen Drive Little Rock, AR 72205-1814

Dear Senator Argue:

I am writing in response to your request for my expedited opinion on the following question:

Does Amendment 78 allow the future revenue growth from the uniform rate of tax1 levied pursuant to Amendment 74 to be redirected to a local redevelopment project?

RESPONSE

Under current legislation, the answer to this question is "no." The General Assembly has defined the term "taxing unit" as used in Ark. Const. amend. 78 to mean "any city, county, school district, or community college." A.C.A. §…