Thomas W. Kimbrell

Summary

The dissent would construe the uniform-rate-of-tax statute to require remittance of all twenty-five-mill revenues to the State for redistribution according to foundation-funding needs, including to districts other than the district of origin. It reasons that returning every district's revenues to that same district would make the statutory remittance mechanism pointless and would recreate a school-funding system dependent on district wealth, contrary to the Arkansas Constitution and prior constitutional principles. Justice Brown, dissenting, likewise would reject the majority's interpretation as permitting wealth-based overfunding, and Special Justice Ellis, dissenting, emphasizes that the statute's reference to distribution to other districts cannot be ignored.