Supreme Court of Arkansas

Thomas W. Kimbrell

November 29, 20122012 Ark. LEXIS 472

Summary

Justice Brown dissented from the majority's interpretation of the uniform rate of tax (URT) funding scheme, arguing that state-distributed URT revenues exceeding foundation-funding amounts could not be retained by property-wealthier school districts. He reasoned that the constitutional and statutory scheme requires the State to distribute URT revenues in a manner consistent with educational equality, while permitting additional funding only through locally approved taxes. Chief Justice Hannah and Special Justice Ellis, dissenting separately, likewise would have rejected the majority's wealth-based interpretation of the funding statutes.