Arkansas Code § 26-25-101

Limitation on counties
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It shall be unlawful for the county court to levy on the taxable property of the county in any one (1) year a greater percentage rate than is authorized in this section: (1) For all county purposes, not exceeding five (5) mills on the dollar; and (2) For paying indebtedness existing at the time of the adoption of the present Arkansas Constitution, not exceeding five (5) mills on the dollar. Acts 1883, No. 114, § 8, p. 199; C. & M. Dig., § 9863; Pope's Dig., § 13611; A.S.A. 1947, § 84-302.
It shall be unlawful for the county court to levy on the taxable property of the county in any one (1) year a greater percentage rate than is authorized in this section: (1) For all county purposes, not exceeding five (5) mills on the dollar; and (2) For paying indebtedness existing at the time of the adoption of the present Arkansas Constitution, not exceeding five (5) mills on the dollar. Acts 1883, No. 114, § 8, p. 199; C. & M. Dig., § 9863; Pope's Dig., § 13611; A.S.A. 1947, § 84-302.
It shall be unlawful for the county court to levy on the taxable property of the county in any one (1) year a greater percentage rate than is authorized in this section: (1) For all county purposes, not exceeding five (5) mills on the dollar; and (2) For paying indebtedness existing at the time of the adoption of the present Arkansas Constitution, not exceeding five (5) mills on the dollar. Acts 1883, No. 114, § 8, p. 199; C. & M. Dig., § 9863; Pope's Dig., § 13611; A.S.A. 1947, § 84-302.
It shall be unlawful for the county court to levy on the taxable property of the county in any one (1) year a greater percentage rate than is authorized in this section:
(1) For all county purposes, not exceeding five (5) mills on the dollar; and
(2) For paying indebtedness existing at the time of the adoption of the present Arkansas Constitution, not exceeding five (5) mills on the dollar.
Acts 1883, No. 114, § 8, p. 199; C. & M. Dig., § 9863; Pope's Dig., § 13611; A.S.A. 1947, § 84-302.

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