Opinion No.

The Honorable Bobby G. Wood State Representative 2806 Harrisburg Road Jonesboro, Arkansas 72401-8789

Dear Representative Wood:

This is in response to your request for an opinion on the constitutionality of Act 916 of 1995.

Act 916 imposes upon each resident of a school district failing to levy the "base millage," as defined therein, a surcharge of ten percent of such resident's state income tax liability. Act 916, § 2(a). Funds arising from the surcharge are to be distributed to each school district failing to levy the base millage in an amount equal to the difference between the amount that…