Arkansas Code
Chapter 25 - Levy of Taxes
§ 26-25-101. Limitation on counties

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.