Arkansas Code
Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County
§ 14-124-115. Levy of tax — Limitation on rate

(a) The board of directors or commissioners shall annually, at a regular meeting or at a special meeting called for that purpose, levy a tax on the benefits as assessed and equalized by the board of assessment and equalization.
(b) The rate of the tax shall be subject to the limitation, for the equal protection of all classes of property, that the tax on rural lands according to the rate shall not exceed twenty-five cents (25¢) an acre.

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