Opinion No.

The Honorable Wanda Northcutt State Representative P.O. Box 350 Stuttgart, AR 72160-0350

Dear Representative Northcutt:

This is in response to your request for an opinion regarding a school district tax levy. You state that the Board of Directors ("Board") of the Stuttgart School District passed a resolution on July 15, 1994, seeking a 4.75 mill tax increase, pending voter approval at the September 20, 1994 annual school election. You further indicate that as a result of the subsequent reappraisal of property within the District, the proposed tax rate exceeds the District's needs. You have…