May 15, 2011

Property Tax Disbursement Analysis

2009 Taxes Collected in 2010

County Level Analysis

Equitable Foundation Funding for Arkansas Schools

State of Arkansas

Department of Education And Assessment Coordination Department Table of Contents

Statewide Results ……………………………………………………………………………………………………….. 1

County Disbursement Rates ………………………………………………………………………………………. 2

County Proration Percentages ……………………………………………………………………………………… 4

County Homestead Percentages ……………………………………………………………………………………… 6

County Disabled Veterans Percentages …………………….…………………………………………………………………….. 8

Original Charge Adjustments …………………………………………………………………………………………..10

Individual County Reports (alphabetical order) ………………. …………………………………………………….12

Appendices

Appendix A: Understanding County Reports ……………………………………………………..A1 2010 Statewide Analysis FINAL REPORT

All 75 counties reported the required data by the February 15, 2011 deadline. The following data is based on 100% of property valuation in the state.

Original Charge Adjustments 2009 Assessments Type Valuation Tax Dollars Property Type Valuation Tax Dollars Adds 151,285,401 $6,337,977.35 Real 28,298,361,397 $ 1,079,713,745.50 Errors 300,359,126 $11,871,953.74 Personal 8,502,878,043 $ 322,482,429.91 Disabled Veterans 248,083,727 $9,432,344.90 Utility 2,777,029,884 $ 105,876,315.92 Net Total -397,157,452 -$14,966,321.28 Total 39,578,269,324 $ 1,508,072,491.33

Difference in Original Charges: Valuation Tax Dollars Real 62,819,920 $ 1,856,459.43 Personal -300,695,018 $ (11,913,259.79) Utility 324,123,977 $ 13,357,784.37 Total 86,248,879 $ 3,300,984.00

Homestead Credit: $177,983,957.65 (16.48 % of Real Estate Taxes)

Prorations: $46,861,288.63 (3.11 % of Total Property Taxes)

2010 Disbursement Rates 120% 2010 Disbursement Rates 102.76% 99.13% 98.93% 100% 95.82% $ Disbursed 85.20% before Prorations, with % of Original 80% Property Type Delinquents Charge Real 1,070,285,342 99.13% 60% Personal 331,379,852 102.76% 40% Utility 90,207,259 85.20% Pre - Proration Total 1,491,872,453 98.93% 20% Post - Proration Total 1,445,011,165 95.82% 0% Real Personal Utility Pre - Post - Proration Proration Total Total

1 County Disbursement Rate Percentages

Fulton Clay Benton Carroll Boone Randolph Marion Baxter Sharp Greene Izard Madison Lawrence Washington Newton Searcy Stone Craighead Mississippi Independence Jackson Crawford Johnson Van Buren Poinsett Franklin Cleburne Pope Conway Cross White Sebastian Logan Crittenden Faulkner Woodruff St. Francis Yell Perry Scott Prairie Lee Pulaski Lonoke Monroe Saline Garland Montgomery Polk Phillips

Hot Spring Grant Jefferson Arkansas Pike Howard Clark Sevier Dallas Cleveland Lincoln Disbursements_Rate Desha 89% - 91% Little River Hempstead Nevada Ouachita Drew 91.01% - 93% Calhoun Bradley 93.01% - 95% Miller 95.01% - 96% Lafayette Chicot Columbia Ashley Union 96.01% - 98.7%

2 Arkansas Assessment Coordination Department 2011 Disbursement Rates by County

This table lists the disbursement rate for each county. This rate is based on the "post-proration" total (after county expenses) and including all delinquent collections and subsequent penalties and fees.

County Disbursement Rate County Disbursement Rate Arkansas County 97.90% Lawrence County 90.69% Ashley County 97.24% Lee County 92.03% Baxter County 95.39% Lincoln County 95.70% Benton County 97.02% Little River County 97.70% Boone County 92.88% Logan County 94.22% Bradley County 95.69% Lonoke County 96.79% Calhoun County 90.32% Madison County 94.11% Carroll County 95.98% Marion County 95.27% Chicot County 96.95% Miller County 96.11% Clark County 96.52% Mississippi County 98.77% Clay County 94.60% Monroe County 92.67% Cleburne County 95.98% Montgomery County 93.66% Cleveland County 93.92% Nevada County 96.81% Columbia County 95.12% Newton County 92.31% Conway County 94.61% Ouachita County 93.77% Craighead County 96.19% Perry County 90.46% Crawford County 96.63% Phillips County 91.65% Crittenden County 93.15% Pike County 91.03% Cross County 96.23% Poinsett County 95.81% Dallas County 90.82% Polk County 92.70% Desha County 92.83% Pope County 97.57% Drew County 94.88% Prairie County 91.42% Faulkner County 96.93% Pulaski County 95.32% Franklin County 94.86% Randolph County 92.35% Fulton County 92.01% Saline County 95.92% Garland County 94.52% Scott County 91.08% Grant County 94.46% Searcy County 91.37% Greene County 94.74% Sebastian County 96.72% Hempstead County 92.40% Sevier County 93.04% Hot Spring County 96.60% Sharp County 92.87% Howard County 94.42% St Francis County 95.09% Independence County 97.09% Stone County 90.19% Izard County 92.18% Union County 96.75% Jackson County 94.07% Van Buren County 94.31% Jefferson County 94.92% Washington County 97.95% Johnson County 93.84% White County 95.98% Lafayette County 89.34% Woodruff County 95.55% Yell County 95.37%

3 County Proration Percentages

Fulton Clay Benton Carroll Boone Randolph Marion Baxter Sharp Greene Izard Madison Lawrence Washington Newton Searcy Stone Craighead Mississippi Independence Jackson Crawford Johnson Van Buren Poinsett Franklin Cleburne Pope Conway Cross White Sebastian Logan Crittenden Faulkner Woodruff St. Francis Yell Perry Scott Prairie Lee Pulaski Lonoke Monroe Saline Garland Montgomery Polk Phillips

Hot Spring Grant Jefferson Arkansas Pike Howard Clark Sevier Dallas Cleveland Lincoln Prorations Rate Desha 1.9% - 3% Little River Hempstead Nevada Ouachita Drew 3.01% - 4% Calhoun Bradley 4.01% - 5% Miller 5.01% - 7% Lafayette Chicot Columbia Ashley Union 7.01% - 9.08%

Arkansas Assessment Coordination Department 2011 Net Prorations by County Prorations = collector's commission (-), assessor's salary (-), real estate costs (-), personal property costs (-), clerk's fees (-), EQ Board expenses (-), reappraisal expenses (-), miscellaneous expenses (-), net treasurer's commission (-), collector/treasurer's interest (+), excess collector's commission (+), and miscellaneous credits (+)

Total Net Total Net Proration % of Original Proration % of Original County Amount Charge County Amount Charge Arkansas County $ 267,968.18 2.85% Lawrence County $ 463,390.15 8.68% Ashley County $ 405,179.98 3.53% Lee County $ 211,876.05 8.82% Baxter County $ 626,858.44 2.99% Lincoln County $ 199,510.13 5.06% Benton County $ 4,199,170.86 2.42% Little River County $ 263,388.63 2.62% Boone County $ 991,838.48 6.01% Logan County $ 279,679.55 2.79% Bradley County $ 190,213.08 4.58% Lonoke County $ 704,797.79 2.24% Calhoun County $ 212,565.40 6.87% Madison County $ 242,941.51 4.69% Carroll County $ 496,712.35 3.50% Marion County $ 323,010.29 4.85% Chicot County $ 277,597.19 5.71% Miller County $ 640,344.68 3.93% Clark County $ 308,600.78 3.15% Mississippi County $ 924,873.18 5.18% Clay County $ 286,060.70 4.78% Monroe County $ 209,163.20 6.26% Cleburne County $ 488,132.31 3.46% Montgomery County $ 216,371.44 6.21% Cleveland County $ 145,027.70 4.96% Nevada County $ 140,897.57 4.67% Columbia County $ 464,434.86 4.74% Newton County $ 191,104.25 6.94% Conway County $ 389,039.87 2.83% Ouachita County $ 475,169.84 6.30% Craighead County $ 1,161,284.17 2.71% Perry County $ 254,172.86 8.04% Crawford County $ 766,150.24 2.91% Phillips County $ 328,227.03 5.18% Crittenden County $ 541,883.86 2.36% Pike County $ 260,632.86 5.52% Cross County $ 275,157.15 3.67% Poinsett County $ 312,779.29 3.76% Dallas County $ 253,267.71 9.08% Polk County $ 387,721.52 5.42% Desha County $ 280,294.67 4.20% Pope County $ 781,892.62 1.94% Drew County $ 376,559.73 5.22% Prairie County $ 217,424.68 6.52% Faulkner County $ 1,243,959.13 2.37% Pulaski County $ 5,973,713.10 2.22% Franklin County $ 372,369.07 4.53% Randolph County $ 341,813.14 6.75% Fulton County $ 274,989.05 6.92% Saline County $ 1,609,496.68 3.04% Garland County $ 1,856,150.33 3.24% Scott County $ 234,722.05 6.57% Grant County $ 303,908.41 5.01% Searcy County $ 174,229.88 7.04% Greene County $ 361,871.14 2.28% Sebastian County $ 1,995,929.58 3.02% Hempstead County $ 413,067.42 4.72% Sevier County $ 288,504.40 7.16% Hot Spring County $ 415,788.30 3.17% Sharp County $ 208,400.45 3.68% Howard County $ 347,121.62 5.87% St Francis County $ 335,924.46 4.76% Independence County $ 439,922.44 2.44% Stone County $ 215,561.67 5.70% Izard County $ 336,446.07 6.35% Union County $ 564,075.19 2.56% Jackson County $ 286,910.97 4.35% Van Buren County $ 816,519.02 5.92% Jefferson County $ 1,131,306.82 3.64% Washington County $ 2,867,193.34 2.22% Johnson County $ 313,943.60 3.64% White County $ 1,001,589.81 2.92% Lafayette County $ 202,685.80 6.81% Woodruff County $ 192,711.79 5.71% Yell County $ 307,097.08 4.26%

5 County Homestead Percentages

Fulton Clay Benton Carroll Randolph Boone Marion Baxter

Sharp Greene Izard Madison Lawrence Washington Newton Searcy Stone Independence Craighead Mississippi

Crawford Johnson Van Buren Jackson Poinsett Franklin Cleburne Pope Cross Conway White Sebastian Logan Crittenden Faulkner Woodruff St. Francis Yell Perry

Scott Prairie Lee Pulaski Lonoke Monroe Saline Garland Montgomery Polk Phillips

Hot Spring Grant Arkansas Howard Jefferson Pike Clark Sevier Dallas Lincoln Cleveland Homestead Rate % Desha 10.33% - 12.98% Hempstead Little River Nevada Ouachita Drew 12.98% 19.28% Calhoun Bradley 19.28% - 23.95%

Miller 23.95% - 29.16% Lafayette Chicot Columbia Ashley Union 29.16% - 36.80%

6 Arkansas Assessment Coordination Department 2011 Homestead Coverage by County This table lists the amount of Homestead Dollars received by each county as well as the percent of real estate taxes that were paid by the Homestead Credit.

% of Real % of Real Estate Estate Homestead Original Homestead Original County Amount Charge County Amount Charge Arkansas County $ 1,109,613.58 19.19% Lawrence County $ 1,016,462.17 30.35% Ashley County $ 1,300,922.96 23.42% Lee County $ 355,002.33 23.45% Baxter County $ 3,592,144.84 21.85% Lincoln County $ 633,714.95 24.68% Benton County $ 14,000,091.02 10.34% Little River County $ 942,555.71 29.94% Boone County $ 2,785,929.19 22.07% Logan County $ 1,528,206.26 21.83% Bradley County $ 718,451.33 25.61% Lonoke County $ 4,599,752.31 18.68% Calhoun County $ 341,153.94 18.24% Madison County $ 1,060,688.09 28.78% Carroll County $ 1,824,772.45 16.62% Marion County $ 1,321,401.95 25.54% Chicot County $ 611,419.46 18.37% Miller County $ 2,417,838.31 21.48% Clark County $ 1,296,138.80 20.89% Mississippi County $ 2,174,471.34 24.58% Clay County $ 1,093,606.02 27.36% Monroe County $ 380,212.61 17.05% Cleburne County $ 1,901,661.63 17.10% Montgomery County $ 656,399.32 25.82% Cleveland County $ 587,779.81 28.96% Nevada County $ 487,143.98 25.80% Columbia County $ 1,397,038.88 22.21% Newton County $ 742,344.52 36.81% Conway County $ 1,394,545.13 16.57% Ouachita County $ 1,531,279.02 29.79% Craighead County $ 5,484,833.53 17.53% Perry County $ 693,370.11 32.00% Crawford County $ 4,092,437.38 21.88% Phillips County $ 736,325.99 19.22% Crittenden County $ 2,764,626.50 16.66% Pike County $ 760,084.72 23.51% Cross County $ 1,101,301.04 20.90% Poinsett County $ 1,453,759.59 25.10% Dallas County $ 446,618.20 23.66% Polk County $ 1,479,429.56 30.77% Desha County $ 638,539.33 18.90% Pope County $ 4,369,813.69 20.18% Drew County $ 1,032,987.19 20.19% Prairie County $ 502,732.70 21.61% Faulkner County $ 6,611,002.53 16.97% Pulaski County $ 21,096,018.06 10.65% Franklin County $ 1,137,974.50 22.69% Randolph County $ 1,286,819.67 36.79% Fulton County $ 928,888.76 32.01% Saline County $ 7,612,162.31 17.86% Garland County $ 7,755,414.41 16.47% Scott County $ 735,475.74 29.16% Grant County $ 1,171,497.67 28.23% Searcy County $ 492,639.55 27.67% Greene County $ 2,709,899.20 23.96% Sebastian County $ 7,147,048.34 15.90% Hempstead County $ 1,290,576.14 25.16% Sevier County $ 832,833.75 30.51% Hot Spring County $ 2,193,762.11 26.42% Sharp County $ 1,381,911.05 32.14% Howard County $ 851,428.86 25.41% St Francis County $ 1,034,629.96 21.99% Independence County $ 2,363,054.12 23.90% Stone County $ 805,105.62 27.46% Izard County $ 1,017,891.10 26.61% Union County $ 2,724,613.41 19.29% Jackson County $ 836,729.15 21.37% Van Buren County $ 1,214,471.27 12.98% Jefferson County $ 3,819,480.73 21.27% Washington County $ 11,053,447.79 10.64% Johnson County $ 1,608,785.83 27.29% White County $ 4,958,723.50 21.26% Lafayette County $ 385,853.85 17.60% Woodruff County $ 378,485.26 18.35% Yell County $ 1,187,731.97 22.81%

7 County DAV Percentages

Fulton Clay Benton Carroll Boone Randolph Marion Baxter Sharp Greene Izard Madison Lawrence Washington Newton Searcy Stone Craighead Mississippi Independence Jackson Crawford Johnson Van Buren Poinsett Franklin Cleburne Pope Conway Cross White Sebastian Logan Crittenden Faulkner Woodruff St. Francis Yell Perry Scott Prairie Lee Pulaski Lonoke Monroe Saline Garland Montgomery Polk Phillips

Hot Spring Grant Jefferson Arkansas Pike Howard Clark Sevier Dallas Cleveland Lincoln DAV Rate Desha <.2% Little River Hempstead Nevada Ouachita Drew .2% - .4% Calhoun Bradley .4% - .8% Miller .8% - 1.4% Lafayette Chicot Columbia Ashley Union > 1.4%

8 Arkansas Assessment Coordination Department 2011 Real Estate and Personal Property owned by Disabled Veterans by County This table lists the percent of real estate and personal property owned by disabled veterans in each county. Such property is tax exempt and therefore will not be collected by the county tax collector or received by the school districts, but is included in the original charge.

Percent of Total Percent of Total Real Estate + Real Estate + County Total DAV Tax Personal County Total DAV Tax Personal Arkansas County $ 34,305.42 0.39% Lawrence County $ 37,592.29 0.84% Ashley County $ 28,144.69 0.26% Lee County $ 5,229.75 0.27% Baxter County $ 182,240.63 0.91% Lincoln County $ 25,201.54 0.71% Benton County $ 585,915.57 0.35% Little River County $ 29,818.88 0.31% Boone County $ 171,118.31 1.09% Logan County $ 93,033.58 1.02% Bradley County $ - 0.00% Lonoke County $ 489,535.35 1.65% Calhoun County $ 9,534.05 0.35% Madison County $ 44,049.86 0.93% Carroll County $ 84,350.55 0.63% Marion County $ 87,026.10 1.37% Chicot County $ 15,755.47 0.37% Miller County $ 101,947.12 0.69% Clark County $ 42,170.87 0.48% Mississippi County $ 71,905.67 0.46% Clay County $ 57,682.82 1.05% Monroe County $ 9,172.41 0.31% Cleburne County $ 140,814.77 1.03% Montgomery County$ 47,506.08 1.44% Cleveland County $ 23,109.23 0.89% Nevada County $ 17,354.64 0.67% Columbia County $ 34,935.88 0.39% Newton County $ 26,748.32 1.09% Conway County $ 71,651.86 0.58% Ouachita County $ 62,008.57 0.91% Craighead County $ 158,286.27 0.38% Perry County $ 35,441.79 1.25% Crawford County $ 300,118.12 1.22% Phillips County $ 21,525.61 0.40% Crittenden County $ 68,476.71 0.32% Pike County $ 18,901.76 0.42% Cross County $ 25,021.71 0.36% Poinsett County $ 40,893.76 0.56% Dallas County $ 14,243.75 0.58% Polk County $ 115,267.23 1.82% Desha County $ 18,315.47 0.33% Pope County $ 209,538.41 0.73% Drew County $ 37,873.97 0.57% Prairie County $ 12,619.17 0.40% Faulkner County $ 387,617.20 0.76% Pulaski County $ 2,251,364.20 0.91% Franklin County $ 46,050.24 0.67% Randolph County $ 49,935.80 1.10% Fulton County $ 54,676.90 1.46% Saline County $ - 0.00% Garland County $ 501,358.12 0.90% Scott County $ 26,457.07 0.82% Grant County $ 42,209.45 0.74% Searcy County $ 32,667.53 1.47% Greene County $ 106,778.12 0.70% Sebastian County $ 389,831.07 0.62% Hempstead County $ 28,317.47 0.41% Sevier County $ 32,647.76 0.85% Hot Spring County $ 105,410.50 0.93% Sharp County $ 72,707.03 1.40% Howard County $ 24,498.32 0.45% St Francis County $ 24,347.69 0.41% Independence County $ 88,412.26 0.62% Stone County $ 72,090.18 2.02% Izard County $ 66,357.44 1.40% Union County $ 66,161.92 0.32% Jackson County $ 37,768.05 0.67% Van Buren County $ 85,869.58 0.66% Jefferson County $ 254,723.13 1.00% Washington County $ 448,761.87 0.36% Johnson County $ 71,380.58 0.90% White County $ 306,489.93 0.96% Lafayette County $ 53.17 0.00% Woodruff County $ 11,592.01 0.40% Yell County $ 39,426.30 0.59%

9 Adjustments to Original Charge by County

This table lists the original charge adjustments for each county. These amounts change to potential taxes to be collected. However, the foundation funding formula is based only on the original charge. These figures are provided in this report as one possible explanation why a county would not disburse 98% of the original charge.

Total Net % of DAVs Tax Adjustment Tax Original County Adds Tax Dollars Errors Tax Dollars Dollars Dollars Charge Arkansas County $ 37,372.91 $ 10,049.70 $ 34,305.42 -$6,982.21 -0.07% Ashley County $ 10,390.26 $ 22,568.76 $ 28,144.69 -$40,323.19 -0.35% Baxter County $ 95,294.74 $ 95,209.80 $ 182,240.63 -$182,155.69 -0.87% Benton County $ 629,692.13 $ 1,530,577.85 $ 585,915.57 -$1,486,801.28 -0.86% Boone County $ 44,583.44 $ 61,910.69 $ 171,118.31 -$188,445.56 -1.14% Bradley County $ 7,686.22 $ 12,016.22 $ - -$4,330.00 -0.10% Calhoun County $ 3,026.11 $ 6,717.35 $ 9,534.05 -$13,225.29 -0.43% Carroll County $ 94,096.85 $ 154,969.50 $ 84,350.55 -$145,223.20 -1.02% Chicot County $ 20,075.27 $ 21,027.47 $ 15,755.47 -$16,707.67 -0.34% Clark County $ 22,382.80 $ 19,921.07 $ 42,170.87 -$39,709.14 -0.41% Clay County $ 626,550.53 $ 19,683.46 $ 57,682.82 $549,184.25 9.17% Cleburne County $ 97,415.95 $ 71,303.50 $ 140,814.77 -$114,702.32 -0.81% Cleveland County $ 7,809.46 $ 10,379.88 $ 23,109.23 -$25,679.65 -0.88% Columbia County $ 22,635.62 $ 59,099.53 $ 34,935.88 -$71,399.79 -0.73% Conway County $ 49,589.83 $ 183,470.63 $ 71,651.86 -$205,532.66 -1.50% Craighead County $ 790,555.05 $ 257,929.36 $ 158,286.27 $374,339.42 0.87% Crawford County $ 139,837.51 $ 117,579.79 $ 300,118.12 -$277,860.40 -1.06% Crittenden County $ 58,460.67 $ 110,811.93 $ 68,476.71 -$120,827.97 -0.53% Cross County $ 4,790.60 $ 6,110.67 $ 25,021.71 -$26,341.78 -0.35% Dallas County $ 4,846.83 $ 9,618.12 $ 14,243.75 -$19,015.04 -0.68% Desha County $ 16,137.53 $ 249,945.94 $ 18,315.47 -$252,123.88 -3.78% Drew County $ 10,843.27 $ 20,587.37 $ 37,873.97 -$47,618.07 -0.66% Faulkner County $ 155,300.48 $ 274,953.64 $ 387,617.20 -$507,270.36 -0.97% Franklin County $ 12,169.19 $ 42,183.45 $ 46,050.24 -$76,064.50 -0.93% Fulton County $ 8,393.38 $ 11,913.56 $ 54,676.90 -$58,197.08 -1.46% Garland County $ 66,544.54 $ 147,326.63 $ 501,358.12 -$582,140.21 -1.02% Grant County $ 3,146.94 $ 5,790.32 $ 42,209.45 -$44,852.83 -0.74% Greene County $ 13,750.89 $ 23,513.66 $ 106,778.12 -$116,540.89 -0.74% Hempstead County $ 17,404.07 $ 23,198.51 $ 28,317.47 -$34,111.91 -0.39% Hot Spring County $ 292,963.85 $ 19,697.67 $ 105,410.50 $167,855.68 1.28% Howard County $ 12,102.20 $ 258,856.20 $ 24,498.32 -$271,252.32 -4.59% Independence County $ 82,451.55 $ 166,887.64 $ 88,412.26 -$172,848.35 -0.96% Izard County $ 79,618.52 $ 20,729.28 $ 66,357.44 -$7,468.20 -0.14% Jackson County $ 19,834.12 $ 16,616.05 $ 37,768.05 -$34,549.98 -0.52% Jefferson County $ 79,125.62 $ 80,278.65 $ 254,723.13 -$255,876.16 -0.82% Johnson County $ 11,872.88 $ 122,262.23 $ 71,380.58 -$181,769.93 -2.11% Lafayette County $ 0.11 $ 966.44 $ 53.17 -$1,019.50 -0.03% Lawrence County $ 17,174.82 $ 1,657.14 $ 37,592.29 -$22,074.61 -0.41%

10 Adjustments to Original Charge by County

This table lists the original charge adjustments for each county. These amounts change to potential taxes to be collected. However, the foundation funding formula is based only on the original charge. These figures are provided in this report as one possible explanation why a county would not disburse 98% of the original charge.

Total Net % of DAVs Tax Adjustment Tax Original County Adds Tax Dollars Errors Tax Dollars Dollars Dollars Charge Lee County $ 2,689.20 $ 5,263.73 $ 5,229.75 -$7,804.28 -0.32% Lincoln County $ 11,870.19 $ 30,707.69 $ 25,201.54 -$44,039.04 -1.12% Little River County $ 4,344.92 $ 2,564.82 $ 29,818.88 -$28,038.78 -0.28% Logan County $ 10,075.47 $ 49,627.01 $ 93,033.58 -$132,585.12 -1.32% Lonoke County $ 59,021.96 $ 178,965.64 $ 489,535.35 -$609,479.03 -1.94% Madison County $ 5,751.78 $ 22,979.81 $ 44,049.86 -$61,277.89 -1.18% Marion County $ 29,623.83 $ 29,969.24 $ 87,026.10 -$87,371.51 -1.31% Miller County $ 8,415.63 $ 23,606.09 $ 101,947.12 -$117,137.58 -0.72% Mississippi County $ 375,209.92 $ 123,370.18 $ 71,905.67 $179,934.07 1.01% Monroe County $ 7,860.69 $ 14,055.18 $ 9,172.41 -$15,366.90 -0.46% Montgomery County $ 7,947.67 $ 10,971.08 $ 47,506.08 -$50,529.49 -1.45% Nevada County $ 7,025.08 $ 5,817.90 $ 17,354.64 -$16,147.46 -0.53% Newton County $ 5,663.69 $ 13,750.08 $ 26,748.32 -$34,834.71 -1.26% Ouachita County $ 12,193.53 $ 16,316.35 $ 62,008.57 -$66,131.39 -0.88% Perry County $ 8,098.92 $ 8,831.32 $ 35,441.79 -$36,174.19 -1.14% Phillips County $ 21,631.74 $ 18,987.18 $ 21,525.61 -$18,881.05 -0.30% Pike County $ 25,625.43 $ 12,173.25 $ 18,901.76 -$5,449.58 -0.12% Poinsett County $ 8,415.80 $ 15,818.63 $ 40,893.76 -$48,296.59 -0.58% Polk County $ 10,810.08 $ 22,662.30 $ 115,267.23 -$127,119.45 -1.78% Pope County $ 63,382.20 $ 215,648.15 $ 209,538.41 -$361,804.36 -0.90% Prairie County $ 12,378.49 $ 18,476.43 $ 12,619.17 -$18,717.11 -0.56% Pulaski County $ 1,427,093.57 $ 4,379,286.71 $ 2,251,364.20 -$5,203,557.34 -1.93% Randolph County $ 7,504.99 $ 11,301.64 $ 49,935.80 -$53,732.45 -1.06% Saline County $ 110,202.24 $ 505,909.68 $ - -$395,707.44 -0.75% Scott County $ 6,563.67 $ 12,527.71 $ 26,457.07 -$32,421.11 -0.91% Searcy County $ 3,523.16 $ 10,244.21 $ 32,667.53 -$39,388.58 -1.59% Sebastian County $ 124,420.18 $ 266,013.38 $ 389,831.07 -$531,424.27 -0.80% Sevier County $ 6,460.14 $ 4,650.90 $ 32,647.76 -$30,838.52 -0.77% Sharp County $ 15,705.47 $ 23,434.79 $ 72,707.03 -$80,436.35 -1.42% St Francis County $ 34,840.17 $ 21,691.35 $ 24,347.69 -$11,198.87 -0.16% Stone County $ 3,650.90 $ 7,910.07 $ 72,090.18 -$76,349.35 -2.02% Union County $ 655.96 $ 1,241,415.73 $ 66,161.92 -$1,306,921.69 -5.93% Van Buren County $ 37,447.74 $ 79,336.18 $ 85,869.58 -$127,758.02 -0.93% Washington County $ 68,841.55 $ 78,464.93 $ 448,761.87 -$458,385.25 -0.35% White County $ 69,989.33 $ 90,751.53 $ 306,489.93 -$327,252.13 -0.96% Woodruff County $ 2,932.95 $ 2,079.83 $ 11,592.01 -$10,738.89 -0.32% Yell County $ 54,182.37 $ 28,053.38 $ 39,426.30 -$13,297.31 -0.18%

11

Individual County Reports

(Alphabetical Order) Arkansas County FINAL REPORT County Territory % of School District Total Valuations County DeWitt School District 113,667,992 39.80% Stuttgart School District 171,936,618 60.20% DeWitt School District Stuttgart School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 175,292,385 $5,783,402.43 Adds 1,161,648 $37,372.91 Personal 88,846,850 $2,907,482.87 Errors 306,551 $10,049.70 Utility 21,465,375 $715,438.54 Disabled Veterans 1,032,829 $34,305.42 Total 285,604,610 $9,406,323.84 Net Total -177,732 -$6,982.21

Difference in Original Charges: Valuation Tax Dollars Real -478,470 $ (15,491.56) Personal 0 $ (0.00) Utility 0 $ (0.01) Total -478,470 $ (15,491.57)

Homestead Credit: $1,109,613.58 (19.19 % of Real Estate Taxes)

Prorations: $267,968.18 (2.85 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed 101% before 101.04% 101% 100.75% Prorations, with % of Original 100.38% Property Type Delinquents Charge 100% 100.00% Real 5,843,269 101.04% 100% Personal 2,918,451 100.38% 99% Utility 715,439 100.00% 99% 98% Pre - Proration 97.90% Total 9,477,158 100.75% 98% Post - Proration 97% Total 9,209,190 97.90% 97%

96% Real Personal Utility Pre - Post - Proration Proration Total Total 12 Ashley County FINAL REPORT County Territory % of School District Total Valuations County Crossett School District 224,648,914 70.25% Hamburg School District 92,056,892 28.79% Lakeside School District 3,062,111 0.96% Crossett School District Hamburg School District Lakeside School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 155,009,677 $5,553,922.49 Adds 290,427 $10,390.26 Personal 144,652,860 $5,196,336.69 Errors 632,426 $22,568.76 Utility 20,105,380 $720,253.94 Disabled Veterans 784,959 $28,144.69 Total 319,767,917 $11,470,513.12 Net Total -1,126,958 -$40,323.19

Difference in Original Charges: Valuation Tax Dollars Real -600,998 $ (21,599.69) Personal -421 $ (16.76) Utility 0 $ (0.01) Total -601,419 $ (21,616.46)

Homestead Credit: $1,300,922.96 (23.42 % of Real Estate Taxes)

Prorations: $405,179.98 (3.53 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed before 101% Prorations, with % of Original 100.77% 100.89% 100.77% Property Type Delinquents Charge 100% 99.96% Real 5,596,450 100.77% 99% Personal 5,242,451 100.89% Utility 719,976 99.96% 98% Pre - Proration 97% Total 11,558,877 100.77% 97.24% Post - Proration Total 11,153,697 97.24% 96%

95% Real Personal Utility Pre - Post - Proration Proration Total Total 13 Baxter County FINAL REPORT County Territory % of School District Total Valuations County Cotter School District 49,290,203 7.64% Mountain Home School District 526,190,892 81.60% Norfork School District 56,435,513 8.75% Cotter School District Mountain Home School District Viola School District 10,689,396 1.66% Norfork School District Calico Rock School District 988,138 0.15% Viola School District Mountain View School District 1,278,400 0.20% Calico Rock School District Mountain View School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 504,972,488 $16,442,920.76 Adds 2,931,272 $95,294.74 Personal 110,253,934 $3,572,853.17 Errors 2,925,703 $95,209.80 Utility 29,646,120 $970,613.42 Disabled Veterans 5,588,351 $182,240.63 Total 644,872,542 $20,986,387.36 Net Total -5,582,782 -$182,155.69

Difference in Original Charges: Valuation Tax Dollars Real 0 $ 0.00 Personal -326,656 $ (10,505.26) Utility 0 $ (0.01) Total -326,656 $ (10,505.26)

Homestead Credit: $3,592,144.84 (21.85 % of Real Estate Taxes)

Prorations: $626,858.44 (2.99 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed 100% before 99.93% Prorations, with % of Original 99% Property Type Delinquents Charge 98.95% 98% 98.38% Real 16,141,211 98.17% 98.17%

Personal 3,535,314 98.95% 97% Utility 969,910 99.93% 96% Pre - Proration Total 20,646,435 98.38% 95% 95.39% Post - Proration Total 20,019,576 95.39% 94%

93% Real Personal Utility Pre - Post - Proration Proration Total Total 14 Benton County FINAL REPORT County Territory % of School District Total Valuations County Bentonville School District 1,627,477,050 37.22% Decatur School District 43,814,135 1.00% Gentry School District 143,942,165 3.29% Bentonville School District Decatur School District Gravette School District 261,665,290 5.98% Gentry School District Rogers School District 1,713,813,145 39.20% Gravette School District Siloam Springs School District 296,210,345 6.77% Rogers School District Pea Ridge School District 90,752,295 2.08% Siloam Springs School District Eureka Springs School District 1,929,595 0.04% Pea Ridge School District Springdale School District 192,604,175 4.41% Eureka Springs School District Springdale School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 3,416,181,110 $135,415,357.40 Adds 15,759,207 $629,692.13 Personal 821,230,105 $32,754,660.56 Errors 38,411,315 $1,530,577.85 Utility 134,796,980 $5,455,073.33 Disabled Veterans 14,680,650 $585,915.57 Total 4,372,208,195 $173,625,091.29 Net Total -37,332,758 -$1,486,801.28

Difference in Original Charges: Valuation Tax Dollars Real 0 $ - Personal -134,796,980 $ (5,455,073.33) Utility 134,796,980 $ 5,455,073.33 Total 0 $ -

Homestead Credit: $14,000,091.02 (10.34 % of Real Estate Taxes)

Prorations: $4,199,170.86 (2.42 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 140% $ Disbursed before 120% Prorations, with % of Original 114.50% Property Type Delinquents Charge 100% 99.80% 99.44% Real 135,140,589 99.80% 97.02% 80% Personal 37,504,608 114.50% Utility 0 0.00% 60% Pre - Proration 40% Total 172,645,196 99.44% Post - Proration Total 168,446,025 97.02% 20% 0.00% 0% Real Personal Utility Pre - Post - Proration Proration Total Total 15 Boone County FINAL REPORT County Territory % of School District Total Valuations County Alpena School District 16,130,463 3.36% Bergman School District 46,431,474 9.67% Harrison School District 315,310,588 65.69% Alpena School District Bergman School District Omaha School District 28,185,835 5.87% Harrison School District Valley Springs School District 47,672,690 9.93% Omaha School District Lead Hill School District 26,279,546 5.47% Valley Springs School District Green Forest School District 4,730 0.00% Lead Hill School District Jasper School District 5,160 0.00% Green Forest School District Jasper School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 366,940,041 $12,622,013.78 Adds 1,292,512 $44,583.44 Personal 88,802,240 $3,048,164.01 Errors 1,790,495 $61,910.69 Utility 24,278,205 $835,568.47 Disabled Veterans 4,979,677 $171,118.31 Total 480,020,486 $16,505,746.26 Net Total -5,477,660 -$188,445.56

Difference in Original Charges: Valuation Tax Dollars Real -48,440 $ (1,716.13) Personal 65,065 $ 2,231.73 Utility -65,065 $ (2,231.73) Total -48,440 $ (1,716.13)

Homestead Credit: $2,785,929.19 (22.07 % of Real Estate Taxes)

Prorations: $991,838.48 (6.01 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed 100% before 100.27% Prorations, with % of Original 98% 98.91% 98.88% Property Type Delinquents Charge 98.41% Real 12,484,162 98.91% 96% Personal 2,999,730 98.41% Utility 837,800 100.27% 94% Pre - Proration 92% 92.88% Total 16,321,692 98.88% Post - Proration Total 15,329,853 92.88% 90%

88% Real Personal Utility Pre - Post - Proration Proration Total Total 16 Bradley County FINAL REPORT County Territory % of School District Total Valuations County Hermitage School District 30,471,979 27.79% Warren School District 78,879,357 71.94% Cleveland County School District 298,360 0.27% Hermitage School District Warren School District Cleveland County School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 73,864,226 $2,805,707.65 Adds 197,840 $7,686.22 Personal 28,202,940 $1,058,058.28 Errors 308,870 $12,016.22 Utility 7,582,530 $291,285.25 Disabled Veterans 0 $0.00 Total 109,649,696 $4,155,051.18 Net Total -111,030 -$4,330.00

Difference in Original Charges: Valuation Tax Dollars Real -233,620 $ (9,006.05) Personal 0 $ (0.01) Utility 0 $ (0.01) Total -233,620 $ (9,006.06)

Homestead Credit: $718,451.33 (25.61 % of Real Estate Taxes)

Prorations: $190,213.08 (4.58 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 104% $ Disbursed before 102% 102.81% Prorations, with % of Original Property Type Delinquents Charge 100% 100.27% Real 2,787,112 99.34% 99.98% 99.34% Personal 1,087,816 102.81% 98% Utility 291,217 99.98% Pre - Proration 96% Total 4,166,144 100.27% 95.69% Post - Proration 94% Total 3,975,931 95.69%

92% Real Personal Utility Pre - Post - Proration Proration Total Total 17 Calhoun County FINAL REPORT County Territory % of School District Total Valuations County Hampton School District 72,034,001 84.73% Fordyce School District 1,469,890 1.73% Bearden School District 11,507,130 13.54% Hampton School District Fordyce School District Bearden School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 51,442,721 $1,870,682.97 Adds 83,475 $3,026.11 Personal 23,092,755 $843,933.92 Errors 184,140 $6,717.35 Utility 10,475,545 $379,871.10 Disabled Veterans 262,545 $9,534.05 Total 85,011,021 $3,094,487.99 Net Total -363,210 -$13,225.29

Difference in Original Charges: Valuation Tax Dollars Real -136,915 $ (4,964.47) Personal 0 $ 0.00 Utility 0 $ (0.00) Total -136,915 $ (4,964.47)

Homestead Credit: $341,153.94 (18.24 % of Real Estate Taxes)

Prorations: $212,565.40 (6.87 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102%

$ Disbursed 100% before 100.26% Prorations, with % of Original 98% 97.64% Property Type Delinquents Charge 96% 97.19%

Real 1,826,565 97.64% 94%

Personal 846,113 100.26% 92% Utility 334,780 88.13% 90% 90.32% Pre - Proration 88% Total 3,007,457 97.19% 88.13% Post - Proration 86% Total 2,794,892 90.32% 84%

82% Real Personal Utility Pre - Post - Proration Proration Total Total 18 Carroll County FINAL REPORT County Territory % of School District Total Valuations County Alpena School District 9,352,357 2.35% Omaha School District 33,875 0.01% Berryville School District 124,673,118 31.39% Alpena School District Omaha School District Eureka Springs School District 190,980,003 48.08% Berryville School District Green Forest School District 70,501,807 17.75% Eureka Springs School District Huntsville School District 1,054,794 0.27% Green Forest School District Jasper School District 582,785 0.15% Huntsville School District Jasper School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 309,068,129 $10,976,403.97 Adds 2,625,410 $94,096.85 Personal 65,140,260 $2,364,467.48 Errors 4,300,198 $154,969.50 Utility 22,970,350 $833,283.54 Disabled Veterans 2,364,098 $84,350.55 Total 397,178,739 $14,174,155.00 Net Total -4,038,886 -$145,223.20

Difference in Original Charges: Valuation Tax Dollars Real -1,121,120 $ (38,286.26) Personal -484,450 $ (16,543.98) Utility 0 $ (0.01) Total -1,605,570 $ (54,830.24)

Homestead Credit: $1,824,772.45 (16.62 % of Real Estate Taxes)

Prorations: $496,712.35 (3.5 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed 100% before 99.87% 100.00% Prorations, with % of Original 99% 99.48% Property Type Delinquents Charge Real 10,961,605 99.87% 98%

Personal 2,305,937 97.52% 97% 97.52% Utility 833,284 100.00% 96% Pre - Proration 95.98% Total 14,100,826 99.48% 95% Post - Proration Total 13,604,114 95.98% 94%

93% Real Personal Utility Pre - Post - Proration Proration Total Total 19 Chicot County FINAL REPORT County Territory % of School District Total Valuations County Hamburg School District 2,133,160 1.71% Dermott School District 20,254,270 16.22% Lakeside School District 65,690,375 52.60% Hamburg School District Dermott School District Eudora School District 36,807,995 29.47% Lakeside School District Eudora School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 85,283,650 $3,327,738.70 Adds 519,097 $20,075.27 Personal 23,420,030 $915,252.36 Errors 536,130 $21,027.47 Utility 16,182,120 $619,131.90 Disabled Veterans 406,130 $15,755.47 Total 124,885,800 $4,862,122.95 Net Total -423,163 -$16,707.67

Difference in Original Charges: Valuation Tax Dollars Real -657,590 $ (25,766.83) Personal 0 $ (0.01) Utility 0 $ (0.00) Total -657,590 $ (25,766.85)

Homestead Credit: $611,419.46 (18.37 % of Real Estate Taxes)

Prorations: $277,597.19 (5.71 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 104% $ Disbursed 103% 103.24% 103.03% before 102% 102.66% Prorations, with % of Original Property Type Delinquents Charge 101% Real 3,435,695 103.24% 100% Personal 942,987 103.03% 99% 98.97% Utility 612,768 98.97% 98% 97% Pre - Proration 96.95% Total 4,991,449 102.66% 96% Post - Proration 95% Total 4,713,852 96.95% 94%

93% Real Personal Utility Pre - Post - Proration Proration Total Total 20 Clark County FINAL REPORT County Territory % of School District Total Valuations County Arkadelphia School District 178,096,726 69.56% Gurdon School District 57,381,319 22.41% Bismarck School District 99,320 0.04% Arkadelphia School District Gurdon School District Harmony Grove School District 1,039,492 0.41% Bismarck School District Delight School District 2,575,522 1.01% Harmony Grove School District Centerpoint School District 16,836,555 6.58% Delight School District Centerpoint School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 161,629,096 $6,205,959.41 Adds 584,611 $22,382.80 Personal 67,688,663 $2,578,693.58 Errors 524,438 $19,921.07 Utility 26,711,175 $1,007,808.73 Disabled Veterans 1,095,934 $42,170.87 Total 256,028,934 $9,792,461.73 Net Total -1,035,761 -$39,709.14

Difference in Original Charges: Valuation Tax Dollars Real -562,348 $ (21,242.45) Personal -2 $ (0.09) Utility 0 $ 0.00 Total -562,350 $ (21,242.53)

Homestead Credit: $1,296,138.80 (20.89 % of Real Estate Taxes)

Prorations: $308,600.78 (3.15 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed before 100% 100.03% Prorations, with % of Original 99.54% 99.54% 99.67% Property Type Delinquents Charge 99% Real 6,177,353 99.54% 98% Personal 2,579,471 100.03% Utility 1,003,171 99.54% 97% Pre - Proration 96% 96.52% Total 9,759,995 99.67% Post - Proration Total 9,451,395 96.52% 95%

94% Real Personal Utility Pre - Post - Proration Proration Total Total 21 Clay County FINAL REPORT County Territory % of School District Total Valuations County Corning School District 75,699,802 43.49% Piggott School District 59,408,531 34.13% Rector School District 37,983,813 21.82% Corning School District Piggott School District Greene County Tech School District 965,040 0.55% Rector School District Greene County Tech School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 115,824,591 $3,996,435.20 Adds 216,739 $626,550.53 Personal 40,171,765 $1,373,028.88 Errors 565,568 $19,683.46 Utility 18,060,830 $618,694.33 Disabled Veterans 1,640,885 $57,682.82 Total 174,057,186 $5,988,158.41 Net Total -1,989,714 $549,184.25

Difference in Original Charges: Valuation Tax Dollars Real -281,240 $ (10,050.28) Personal 0 $ 0.00 Utility 0 $ 618,694.33 Total -281,240 $ 608,644.05

Homestead Credit: $1,093,606.02 (27.36 % of Real Estate Taxes)

Prorations: $286,060.70 (4.78 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101%

$ Disbursed 100% before 99.97% 99.97% 99% 99.38% Prorations, with % of Original 99.08% Property Type Delinquents Charge 98%

Real 3,959,739 99.08% 97%

Personal 1,372,674 99.97% 96% Utility 618,480 99.97% 95%

Pre - Proration 94% 94.60% Total 5,950,893 99.38% Post - Proration 93% Total 5,664,833 94.60% 92%

91% Real Personal Utility Pre - Post - Proration Proration Total Total 22 Cleburne County FINAL REPORT County Territory % of School District Total Valuations County Concord School District 39,045,257 8.52% Heber Springs School District 226,303,342 49.40% Quitman School District 53,402,794 11.66% Concord School District Heber Springs School District West Side School District 118,574,024 25.88% Quitman School District Midland School District 336,905 0.07% West Side School District Pangburn School District 8,256,017 1.80% Midland School District Rose Bud School District 9,447,027 2.06% Pangburn School District Searcy School District 2,733,625 0.60% Rose Bud School District Searcy School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 363,039,306 $11,121,170.85 Adds 2,944,681 $97,415.95 Personal 76,147,007 $2,389,123.84 Errors 2,337,756 $71,303.50 Utility 18,912,678 $607,981.07 Disabled Veterans 4,536,276 $140,814.77 Total 458,098,991 $14,118,275.75 Net Total -3,929,351 -$114,702.32

Difference in Original Charges: Valuation Tax Dollars Real -634,470 $ (20,439.62) Personal 0 $ (0.00) Utility 0 $ (0.01) Total -634,470 $ (20,439.64)

Homestead Credit: $1,901,661.63 (17.1 % of Real Estate Taxes)

Prorations: $488,132.31 (3.46 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102%

$ Disbursed 101% before 100.70% Prorations, with % of Original 100% Property Type Delinquents Charge 100.00% 99% 99.44% Real 11,024,909 99.13% 99.13% 98% Personal 2,405,897 100.70% Utility 607,978 100.00% 97% Pre - Proration 96% Total 14,038,784 99.44% 95.98% 95% Post - Proration Total 13,550,652 95.98% 94%

93% Real Personal Utility Pre - Post - Proration Proration Total Total 23 Cleveland County FINAL REPORT County Territory % of School District Total Valuations County Woodlawn School District 24,652,034 31.25% Cleveland County School District 50,673,185 64.24% Malvern School District 384,310 0.49% Woodlawn School District Cleveland County School District Star City School District 3,174,740 4.02% Malvern School District Star City School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 54,861,639 $2,029,791.29 Adds 208,946 $7,809.46 Personal 14,809,135 $548,767.46 Errors 284,024 $10,379.88 Utility 9,213,495 $346,845.44 Disabled Veterans 620,535 $23,109.23 Total 78,884,269 $2,925,404.19 Net Total -695,613 -$25,679.65

Difference in Original Charges: Valuation Tax Dollars Real -157,570 $ (5,813.49) Personal 0 $ (0.01) Utility -20 $ (0.77) Total -157,590 $ (5,814.27)

Homestead Credit: $587,779.81 (28.96 % of Real Estate Taxes)

Prorations: $145,027.70 (4.96 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed 100% 100.00% before 99% Prorations, with % of Original 98.88% 98.87% 98% Property Type Delinquents Charge 98.14% Real 2,007,106 98.88% 97% Personal 538,539 98.14% 96% Utility 346,846 100.00% 95% 94% Pre - Proration 93.92% Total 2,892,491 98.87% 93% Post - Proration 92% Total 2,747,463 93.92% 91%

90% Real Personal Utility Pre - Post - Proration Proration Total Total 24 Columbia County FINAL REPORT County Territory % of School District Total Valuations County Magnolia School District 234,727,569 75.12% Emerson Taylor School District 62,076,130 19.87% Lafayette County School District 271,980 0.09% Magnolia School District Emerson Taylor School District Stephens School District 14,834,095 4.75% Lafayette County School District Smackover School District 542,470 0.17% Stephens School District Smackover School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 202,605,929 $6,289,721.63 Adds 732,100 $22,635.62 Personal 84,611,260 $2,689,368.06 Errors 1,941,932 $59,099.53 Utility 25,235,055 $826,015.05 Disabled Veterans 1,123,685 $34,935.88 Total 312,452,244 $9,805,104.75 Net Total -2,333,517 -$71,399.79

Difference in Original Charges: Valuation Tax Dollars Real -491,850 $ (15,219.16) Personal -1,166,885 $ (34,539.81) Utility 0 $ 0.00 Total -1,658,735 $ (49,758.96)

Homestead Credit: $1,397,038.88 (22.21 % of Real Estate Taxes)

Prorations: $464,434.86 (4.74 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102%

$ Disbursed 101% before 100.77% Prorations, with % of Original 100% 99.85% Property Type Delinquents Charge 99% 99.75%

Real 6,274,009 99.75% 98%

Personal 2,710,117 100.77% 97% 97.66% Utility 806,701 97.66% 96%

Pre - Proration 95% Total 9,790,827 99.85% 95.12% Post - Proration 94% Total 9,326,392 95.12% 93%

92% Real Personal Utility Pre - Post - Proration Proration Total Total 25 Conway County FINAL REPORT County Territory % of School District Total Valuations County Nemo Vista School District 112,164,336 30.25% Wonderview School District 58,020,372 15.65% South Conway County School District 196,538,783 53.01% Nemo Vista School District Wonderview School District Greenbrier School District 2,367,186 0.64% South Conway County School District Perryville School District 140,329 0.04% Greenbrier School District Dardanelle School District 845,070 0.23% Perryville School District Two Rivers School District 659,302 0.18% Dardanelle School District Two Rivers School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 225,713,708 $8,415,339.09 Adds 1,296,555 $49,589.83 Personal 112,121,640 $4,125,238.38 Errors 5,039,936 $183,470.63 Utility 32,900,030 $1,197,809.73 Disabled Veterans 1,966,787 $71,651.86 Total 370,735,378 $13,738,387.19 Net Total -5,710,168 -$205,532.66

Difference in Original Charges: Valuation Tax Dollars Real -565,550 $ (20,078.33) Personal 620 $ 21.95 Utility -670 $ (23.71) Total -565,600 $ (20,080.10)

Homestead Credit: $1,394,545.13 (16.57 % of Real Estate Taxes)

Prorations: $389,039.87 (2.83 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 99% $ Disbursed 98% before 98.09% Prorations, with % of Original Property Type Delinquents Charge 97% 97.44% 96.99% Real 8,254,225 98.09% 96% Personal 4,001,058 96.99% Utility 1,132,088 94.51% 95%

Pre - Proration 94.61% 94% 94.51% Total 13,387,371 97.44% Post - Proration Total 12,998,331 94.61% 93%

92% Real Personal Utility Pre - Post - Proration Proration Total Total 26 Craighead County FINAL REPORT County Territory % of School District Total Valuations County Bay School District 29,919,105 2.34% Westside Consolidated School District 86,931,653 6.81% Brookland School District 92,245,384 7.23% Bay School District Westside Consolidated School District Buffalo Island Central School District 27,672,223 2.17% Brookland School District Jonesboro School District 487,904,759 38.23% Buffalo Island Central School District Nettleton School District 362,731,071 28.42% Jonesboro School District Valley View School District 150,434,045 11.79% Nettleton School District Riverside School District 36,649,357 2.87% Valley View School District Greene County Tech School District 1,866,159 0.15% Riverside School District Greene County Tech School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 933,652,910 $31,288,299.67 Adds 23,591,535 $790,555.05 Personal 297,973,821 $10,006,373.36 Errors 7,384,597 $257,929.36 Utility 44,727,025 $1,520,888.77 Disabled Veterans 4,686,232 $158,286.27 Total 1,276,353,756 $42,815,561.80 Net Total 11,520,706 $374,339.42

Difference in Original Charges: Valuation Tax Dollars Real 38,775,664 $ 1,287,288.11 Personal -3,260 $ (103.30) Utility 0 $ (0.02) Total 38,772,404 $ 1,287,184.79

Homestead Credit: $5,484,833.53 (17.53 % of Real Estate Taxes)

Prorations: $1,161,284.17 (2.71 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed before 100% Prorations, with % of Original 99.95% Property Type Delinquents Charge 99% 99.09% 98.90% Real 31,003,958 99.09% 98% Personal 9,821,858 98.16% 98.16% Utility 1,520,106 99.95% 97% Pre - Proration 96% Total 42,345,922 98.90% 96.19% Post - Proration Total 41,184,637 96.19% 95%

94% Real Personal Utility Pre - Post - Proration Proration Total Total 27 Crawford County FINAL REPORT County Territory % of School District Total Valuations County Alma School District 159,486,595 24.36% Cedarville School District 37,246,180 5.69% Mountainburg School District 33,031,109 5.04% Alma School District Cedarville School District Mulberry School District 26,322,172 4.02% Mountainburg School District Van Buren School District 398,677,681 60.89% Mulberry School District Van Buren School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 465,133,387 $18,705,892.34 Adds 3,516,575 $139,837.51 Personal 143,295,291 $5,747,088.72 Errors 2,986,015 $117,579.79 Utility 46,335,059 $1,846,879.24 Disabled Veterans 7,449,402 $300,118.12 Total 654,763,737 $26,299,860.29 Net Total -6,918,842 -$277,860.40

Difference in Original Charges: Valuation Tax Dollars Real -5,727,511 $ (228,761.48) Personal 0 $ (0.00) Utility 0 $ (0.01) Total -5,727,511 $ (228,761.50)

Homestead Credit: $4,092,437.38 (21.88 % of Real Estate Taxes)

Prorations: $766,150.24 (2.91 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101%

$ Disbursed 100.59% before 100% Prorations, with % of Original 99.80% 99.55% 99% Property Type Delinquents Charge 99.20% Real 18,556,174 99.20% 98% Personal 5,781,068 100.59% Utility 1,843,258 99.80% 97%

Pre - Proration 96.63% 96% Total 26,180,500 99.55% Post - Proration Total 25,414,350 96.63% 95%

94% Real Personal Utility Pre - Post - Proration Proration Total Total 28 Crittenden County FINAL REPORT County Territory % of School District Total Valuations County Earle School District 23,235,469 3.59% West Memphis School District 286,955,472 44.36% Marion School District 295,380,789 45.66% Earle School District West Memphis School District Turrell School District 14,460,625 2.24% Marion School District Hughes School District 26,848,330 4.15% Turrell School District Hughes School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 463,311,685 $16,592,165.42 Adds 1,858,500 $58,460.67 Personal 132,789,310 $4,520,822.41 Errors 2,847,305 $110,811.93 Utility 50,779,690 $1,893,456.55 Disabled Veterans 1,933,240 $68,476.71 Total 646,880,685 $23,006,444.39 Net Total -2,922,045 -$120,827.97

Difference in Original Charges: Valuation Tax Dollars Real -2,492,090 $ (86,521.40) Personal 0 $ 0.00 Utility 0 $ (0.01) Total -2,492,090 $ (86,521.40)

Homestead Credit: $2,764,626.50 (16.66 % of Real Estate Taxes)

Prorations: $541,883.86 (2.36 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 98%

$ Disbursed 97.34% before 96% 96.86% Prorations, with % of Original 95.50% Property Type Delinquents Charge 94%

Real 16,071,354 96.86% 93.15% 92% Personal 4,057,373 89.75% Utility 1,843,109 97.34% 90% 89.75% Pre - Proration 88% Total 21,971,836 95.50% Post - Proration Total 21,429,952 93.15% 86%

84% Real Personal Utility Pre - Post - Proration Proration Total Total 29 Cross County FINAL REPORT County Territory % of School District Total Valuations County Earle School District 1,106,482 0.53% Cross County School District 45,264,801 21.81% Wynne School District 161,163,906 77.66% Earle School District Cross County School District Wynne School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 145,854,939 $5,269,036.04 Adds 129,880 $4,790.60 Personal 43,365,050 $1,556,739.05 Errors 170,633 $6,110.67 Utility 18,315,200 $670,597.57 Disabled Veterans 688,305 $25,021.71 Total 207,535,189 $7,496,372.66 Net Total -729,058 -$26,341.78

Difference in Original Charges: Valuation Tax Dollars Real 0 $ 0.00 Personal 0 $ 0.00 Utility 0 $ (0.01) Total 0 $ (0.01)

Homestead Credit: $1,101,301.04 (20.9 % of Real Estate Taxes)

Prorations: $275,157.15 (3.67 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed 101% before 100.67% Prorations, with % of Original 100% Property Type Delinquents Charge 100.00% 99.90% 99.66% Real 5,251,123 99.66% 99%

Personal 1,567,215 100.67% 98% Utility 670,598 100.00% 97% Pre - Proration Total 7,488,936 99.90% 96% 96.23% Post - Proration Total 7,213,778 96.23% 95%

94% Real Personal Utility Pre - Post - Proration Proration Total Total 30 Dallas County FINAL REPORT County Territory % of School District Total Valuations County Fordyce School District 49,977,055 63.52% Malvern School District 11,590,820 14.73% Bearden School District 2,022,030 2.57% Fordyce School District Malvern School District Harmony Grove School District 15,093,286 19.18% Bearden School District Harmony Grove School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 53,215,561 $1,887,931.12 Adds 132,770 $4,846.83 Personal 17,244,380 $608,473.53 Errors 274,250 $9,618.12 Utility 8,223,250 $291,540.01 Disabled Veterans 406,960 $14,243.75 Total 78,683,191 $2,787,944.66 Net Total -548,440 -$19,015.04

Difference in Original Charges: Valuation Tax Dollars Real -288,210 $ (10,047.14) Personal 0 $ 0.00 Utility 0 $ (0.01) Total -288,210 $ (10,047.15)

Homestead Credit: $446,618.20 (23.66 % of Real Estate Taxes)

Prorations: $253,267.71 (9.08 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102%

$ Disbursed 100% 101.01% before 100.00% 99.54% 99.91% Prorations, with % of Original 98% Property Type Delinquents Charge 96% Real 1,879,221 99.54% 94% Personal 614,646 101.01% Utility 291,540 100.00% 92%

Pre - Proration 90% 90.82% Total 2,785,407 99.91% 88% Post - Proration Total 2,532,140 90.82% 86%

84% Real Personal Utility Pre - Post - Proration Proration Total Total 31 Desha County FINAL REPORT County Territory % of School District Total Valuations County Dermott School District 1,792,772 0.97% Dumas School District 65,768,362 35.61% McGehee School District 113,389,905 61.39% Dermott School District Dumas School District Marvell School District 3,746,536 2.03% McGehee School District Marvell School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 92,778,517 $3,378,250.03 Adds 437,130 $16,137.53 Personal 56,295,592 $2,038,326.15 Errors 6,458,946 $249,945.94 Utility 35,623,466 $1,254,397.55 Disabled Veterans 497,085 $18,315.47 Total 184,697,575 $6,670,973.73 Net Total -6,518,901 -$252,123.88

Difference in Original Charges: Valuation Tax Dollars Real -403,845 $ (14,660.46) Personal -298,153 $ (11,627.98) Utility 0 $ (0.01) Total -701,998 $ (26,288.45)

Homestead Credit: $638,539.33 (18.9 % of Real Estate Taxes)

Prorations: $280,294.67 (4.2 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed 100% 100.63% before 100.00% Prorations, with % of Original 98% Property Type Delinquents Charge 96% 97.03%

Real 3,399,616 100.63% 94% Personal 1,818,641 89.22% 92% 92.83% Utility 1,254,398 100.00% 90%

Pre - Proration 88% 89.22% Total 6,472,655 97.03% Post - Proration 86% Total 6,192,360 92.83% 84%

82% Real Personal Utility Pre - Post - Proration Proration Total Total 32 Drew County FINAL REPORT County Territory % of School District Total Valuations County Hamburg School District 215,809 0.12% Dermott School District 8,578,863 4.57% Dumas School District 1,711,224 0.91% Hamburg School District Dermott School District McGehee School District 5,189,610 2.77% Dumas School District Drew Central School District 58,787,031 31.33% McGehee School District Monticello School District 113,138,323 60.30% Drew Central School District Monticello School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 132,913,195 $5,116,205.72 Adds 275,179 $10,843.27 Personal 40,310,650 $1,555,400.76 Errors 548,644 $20,587.37 Utility 14,397,015 $547,346.09 Disabled Veterans 989,013 $37,873.97 Total 187,620,860 $7,218,952.57 Net Total -1,262,478 -$47,618.07

Difference in Original Charges: Valuation Tax Dollars Real -318,097 $ (12,270.30) Personal 0 $ 0.00 Utility 0 $ (0.00) Total -318,097 $ (12,270.30)

Homestead Credit: $1,032,987.19 (20.19 % of Real Estate Taxes)

Prorations: $376,559.73 (5.22 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed 100% 100.40% before 100.09% 99.71% 99% Prorations, with % of Original 99.21% Property Type Delinquents Charge 98% Real 5,136,909 100.40% 97% Personal 1,543,045 99.21% Utility 545,769 99.71% 96% Pre - Proration 95% Total 7,225,723 100.09% 94.88% 94% Post - Proration Total 6,849,163 94.88% 93%

92% Real Personal Utility Pre - Post - Proration Proration Total Total 33 Faulkner County FINAL REPORT County Territory % of School District Total Valuations County Quitman School District 17,279,146 1.22% Conway School District 960,041,419 67.85% Greenbrier School District 175,195,781 12.38% Quitman School District Conway School District Guy Perkins School District 32,544,746 2.30% Greenbrier School District Mayflower School District 63,181,651 4.47% Guy Perkins School District Mt Vernon Enola School District 19,547,129 1.38% Mayflower School District Vilonia School District 134,930,001 9.54% Mt Vernon Enola School District Pulaski County Special School District 2,269,949 0.16% Vilonia School District South Side School District 8,971,622 0.63% Pulaski County Special School District South Side School District Rose Bud School District 1,003,963 0.07% Rose Bud School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 1,052,020,905 $38,948,969.93 Adds 4,247,699 $155,300.48 Personal 314,465,580 $11,621,010.70 Errors 7,492,695 $274,953.64 Utility 48,478,922 $1,833,174.03 Disabled Veterans 10,331,445 $387,617.20 Total 1,414,965,407 $52,403,154.67 Net Total -13,576,441 -$507,270.36

Difference in Original Charges: Valuation Tax Dollars Real -2,762,350 $ (102,295.53) Personal 0 $ 0.00 Utility 0 $ (0.01) Total -2,762,350 $ (102,295.53)

Homestead Credit: $6,611,002.53 (16.97 % of Real Estate Taxes)

Prorations: $1,243,959.13 (2.37 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed 100% before 99.99% 100% 99.71% Prorations, with % of Original 99% 99.31% Property Type Delinquents Charge 99.16% Real 38,620,069 99.16% 99% Personal 11,586,823 99.71% 98% Utility 1,832,991 99.99% 98% 97% Pre - Proration 96.93% Total 52,039,883 99.31% 97% Post - Proration 96% Total 50,795,924 96.93% 96%

95% Real Personal Utility Pre - Post - Proration Proration Total Total 34 Franklin County FINAL REPORT County Territory % of School District Total Valuations County Mulberry School District 18,317,822 7.66% Charleston School District 37,118,892 15.53% County Line School District 33,971,096 14.21% Mulberry School District Charleston School District Ozark School District 149,345,020 62.48% County Line School District Jasper School District 102,885 0.04% Ozark School District Huntsville School District 157,834 0.07% Jasper School District Huntsville School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 144,762,044 $5,015,757.62 Adds 344,380 $12,169.19 Personal 56,493,635 $1,926,805.51 Errors 1,177,355 $42,183.45 Utility 37,757,870 $1,279,666.32 Disabled Veterans 1,356,101 $46,050.24 Total 239,013,549 $8,222,229.44 Net Total -2,189,076 -$76,064.50

Difference in Original Charges: Valuation Tax Dollars Real -303,348 $ (10,480.99) Personal 0 $ 0.01 Utility 0 $ 0.01 Total -303,348 $ (10,480.98)

Homestead Credit: $1,137,974.50 (22.69 % of Real Estate Taxes)

Prorations: $372,369.07 (4.53 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101%

$ Disbursed 100% before 99.80% 99.62% Prorations, with % of Original 99% 99.39% 99.17% Property Type Delinquents Charge 98% Real 4,974,272 99.17% 97% Personal 1,922,877 99.80% Utility 1,274,820 99.62% 96% Pre - Proration 95% Total 8,171,970 99.39% 94.86% 94% Post - Proration Total 7,799,601 94.86% 93%

92% Real Personal Utility Pre - Post - Proration Proration Total Total 35 Fulton County FINAL REPORT County Territory % of School District Total Valuations County Mammoth Spring School District 26,780,412 22.68% Salem School District 40,786,217 34.55% Viola School District 22,469,703 19.03% Mammoth Spring School District Salem School District Highland School District 28,020,665 23.73% Viola School District Highland School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 86,372,537 $2,902,044.32 Adds 252,455 $8,393.38 Personal 19,527,030 $662,942.35 Errors 364,000 $11,913.56 Utility 12,157,430 $410,432.87 Disabled Veterans 1,548,860 $54,676.90 Total 118,056,997 $3,975,419.54 Net Total -1,660,405 -$58,197.08

Difference in Original Charges: Valuation Tax Dollars Real -526,415 $ (16,644.90) Personal 0 $ 0.00 Utility 0 $ (0.00) Total -526,415 $ (16,644.90)

Homestead Credit: $928,888.76 (32.01 % of Real Estate Taxes)

Prorations: $274,989.05 (6.92 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 100%

$ Disbursed 99.40% 99.04% 98.93% before 98% 98.83% Prorations, with % of Original Property Type Delinquents Charge 96% Real 2,868,231 98.83%

Personal 656,597 99.04% 94% Utility 407,968 99.40% Pre - Proration 92% Total 3,932,797 98.93% 92.01% Post - Proration 90% Total 3,657,807 92.01%

88% Real Personal Utility Pre - Post - Proration Proration Total Total 36 Garland County FINAL REPORT County Territory % of School District Total Valuations County Cutter Morning Star School District 38,539,128 2.46% Fountain Lake School District 135,524,936 8.64% Hot Springs School District 507,236,799 32.34% Cutter Morning Star School District Fountain Lake School District Jessieville School District 122,161,982 7.79% Hot Springs School District Lake Hamilton School District 340,708,929 21.72% Jessieville School District Lakeside School District 373,496,925 23.81% Lake Hamilton School District Mountain Pine School District 43,858,991 2.80% Lakeside School District Magnet Cove School District 563,093 0.04% Mountain Pine School District Mount Ida School District 626,415 0.04% Magnet Cove School District Mount Ida School District Centerpoint School District 1,652,561 0.11% Centerpoint School District Benton School District 4,113,032 0.26% Benton School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 1,290,525,815 $47,092,229.41 Adds 1,816,322 $66,544.54 Personal 236,470,335 $8,675,238.30 Errors 4,009,091 $147,326.63 Utility 41,486,641 $1,527,029.00 Disabled Veterans 13,751,032 $501,358.12 Total 1,568,482,791 $57,294,496.70 Net Total -15,943,801 -$582,140.21

Difference in Original Charges: Valuation Tax Dollars Real -4,261,106 $ (158,404.65) Personal 0 $ (0.00) Utility 0 $ 0.01 Total -4,261,106 $ (158,404.65)

Homestead Credit: $7,755,414.41 (16.47 % of Real Estate Taxes)

Prorations: $1,856,150.33 (3.24 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101%

$ Disbursed 100% before 99.93% Prorations, with % of Original 99% Property Type Delinquents Charge 98% 97.81% 97.76% Real 46,062,902 97.81% 97% 97.08% Personal 8,421,706 97.08% 96% Utility 1,525,898 99.93% 95%

Pre - Proration 94% 94.52% Total 56,010,506 97.76% Post - Proration 93% Total 54,154,356 94.52% 92%

91% Real Personal Utility Pre - Post - Proration Proration Total Total 37 Grant County FINAL REPORT County Territory % of School District Total Valuations County Poyen School District 7,700,062 4.17% Sheridan School District 172,134,778 93.33% Bauxite School District 4,606,715 2.50% Poyen School District Sheridan School District

Bauxite School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 126,207,175 $4,149,805.90 Adds 97,205 $3,146.94 Personal 44,981,045 $1,469,406.96 Errors 175,755 $5,790.32 Utility 13,253,335 $448,349.62 Disabled Veterans 1,274,610 $42,209.45 Total 184,441,555 $6,067,562.48 Net Total -1,353,160 -$44,852.83

Difference in Original Charges: Valuation Tax Dollars Real -120,350 $ (3,889.43) Personal 0 $ (0.01) Utility 0 $ (0.00) Total -120,350 $ (3,889.44)

Homestead Credit: $1,171,497.67 (28.23 % of Real Estate Taxes)

Prorations: $303,908.41 (5.01 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101%

$ Disbursed 100% 100.37% before 100.00% 99% 99.47% Prorations, with % of Original 99.10% Property Type Delinquents Charge 98%

Real 4,112,299 99.10% 97%

Personal 1,474,825 100.37% 96% Utility 448,350 100.00% 95% Pre - Proration 94% 94.46% Total 6,035,474 99.47% Post - Proration 93% Total 5,731,565 94.46% 92%

91% Real Personal Utility Pre - Post - Proration Proration Total Total 38 Greene County FINAL REPORT County Territory % of School District Total Valuations County Rector School District 572,255 0.12% Marmaduke School District 42,995,603 9.37% Greene County Tech School District 210,105,108 45.80% Rector School District Marmaduke School District Paragould School District 205,063,855 44.70% Greene County Tech School District Paragould School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 326,025,901 $11,310,754.30 Adds 409,515 $13,750.89 Personal 113,332,300 $3,876,193.62 Errors 679,340 $23,513.66 Utility 19,378,620 $662,526.86 Disabled Veterans 3,087,690 $106,778.12 Total 458,736,821 $15,849,474.78 Net Total -3,357,515 -$116,540.89

Difference in Original Charges: Valuation Tax Dollars Real -998,910 $ (33,813.41) Personal 0 $ 0.00 Utility 0 $ 0.00 Total -998,910 $ (33,813.41)

Homestead Credit: $2,709,899.20 (23.96 % of Real Estate Taxes)

Prorations: $361,871.14 (2.28 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 99% $ Disbursed before 98% 98.08% Prorations, with % of Original 97.82% Property Type Delinquents Charge 97% Real 10,936,417 96.69% 97.02% 96.69% Personal 3,791,657 97.82% 96% Utility 649,810 98.08% Pre - Proration 95% Total 15,377,884 97.02% 94.74% Post - Proration 94% Total 15,016,013 94.74%

93% Real Personal Utility Pre - Post - Proration Proration Total Total 39 Hempstead County FINAL REPORT County Territory % of School District Total Valuations County Blevins School District 23,137,281 9.15% Hope School District 173,825,919 68.77% Spring Hill School District 12,375,010 4.90% Blevins School District Hope School District Mineral Springs School District 25,506,845 10.09% Spring Hill School District Nashville School District 11,745,956 4.65% Mineral Springs School District Texarkana School District 6,171,565 2.44% Nashville School District Texarkana School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 148,092,056 $5,129,526.67 Adds 513,363 $17,404.07 Personal 55,077,430 $1,905,207.20 Errors 684,150 $23,198.51 Utility 49,593,090 $1,718,151.24 Disabled Veterans 825,540 $28,317.47 Total 252,762,576 $8,752,885.12 Net Total -996,327 -$34,111.91

Difference in Original Charges: Valuation Tax Dollars Real 4,033,876 $ 159,120.92 Personal 584,670 $ 22,743.66 Utility 1,000,150 $ 38,905.83 Total 5,618,696 $ 220,770.42

Homestead Credit: $1,290,576.14 (25.16 % of Real Estate Taxes)

Prorations: $413,067.42 (4.72 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 100% $ Disbursed before 98% 98.80% Prorations, with % of Original 97.74% Property Type Delinquents Charge 97.12% 96% Real 4,939,054 96.29% 96.29%

Personal 1,882,371 98.80% 94% Utility 1,679,298 97.74%

Pre - Proration 92% 92.40% Total 8,500,724 97.12% Post - Proration 90% Total 8,087,657 92.40%

88% Real Personal Utility Pre - Post - Proration Proration Total Total 40 Hot Spring County FINAL REPORT County Territory % of School District Total Valuations County Lakeside School District 481,472 0.14% Poyen School District 3,372,277 1.00% Bismarck School District 52,998,618 15.68% Lakeside School District Poyen School District Glen Rose School District 28,346,359 8.39% Bismarck School District Magnet Cove School District 60,652,282 17.94% Glen Rose School District Malvern School District 167,217,540 49.47% Magnet Cove School District Ouachita School District 20,857,493 6.17% Malvern School District Centerpoint School District 4,091,182 1.21% Ouachita School District Centerpoint School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 214,060,173 $8,302,889.10 Adds 7,530,854 $292,963.85 Personal 77,657,250 $3,007,544.16 Errors 514,124 $19,697.67 Utility 46,299,800 $1,801,354.24 Disabled Veterans 2,722,200 $105,410.50 Total 338,017,223 $13,111,787.50 Net Total 4,294,530 $167,855.68

Difference in Original Charges: Valuation Tax Dollars Real 10,904,391 $ 422,877.04 Personal 0 $ 0.01 Utility 0 $ 0.01 Total 10,904,391 $ 422,877.06

Homestead Credit: $2,193,762.11 (26.42 % of Real Estate Taxes)

Prorations: $415,788.30 (3.17 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed 100% before 100.14% 99.94% Prorations, with % of Original 99.77% 99.59% Property Type Delinquents Charge 99% Real 8,269,125 99.59% 98% Personal 3,011,707 100.14% Utility 1,800,354 99.94% 97%

Pre - Proration 96.60% 96% Total 13,081,186 99.77% Post - Proration Total 12,665,397 96.60% 95%

94% Real Personal Utility Pre - Post - Proration Proration Total Total 41 Howard County FINAL REPORT County Territory % of School District Total Valuations County Dierks School District 28,409,981 16.50% Mineral Springs School District 18,854,288 10.95% Nashville School District 112,804,543 65.53% Dierks School District Mineral Springs School District Murfreesboro School District 221,505 0.13% Nashville School District Wickes School District 11,849,098 6.88% Murfreesboro School District Wickes School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 97,217,620 $3,350,432.23 Adds 327,798 $12,102.20 Personal 62,351,685 $2,128,041.65 Errors 7,511,659 $258,856.20 Utility 12,570,110 $434,335.97 Disabled Veterans 713,242 $24,498.32 Total 172,139,415 $5,912,809.85 Net Total -7,897,103 -$271,252.32

Difference in Original Charges: Valuation Tax Dollars Real 0 $ 0.00 Personal -12,570,110 $ (434,335.98) Utility 12,570,110 $ 434,335.97 Total 0 $ (0.01)

Homestead Credit: $851,428.86 (25.41 % of Real Estate Taxes)

Prorations: $347,121.62 (5.87 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 140% $ Disbursed before 120% 120.89% Prorations, with % of Original Property Type Delinquents Charge 100% 100.21% 100.29% Real 3,357,629 100.21% 94.42% 80% Personal 2,572,574 120.89% Utility 0 0.00% 60% Pre - Proration 40% Total 5,930,203 100.29% Post - Proration Total 5,583,081 94.42% 20% 0.00% 0% Real Personal Utility Pre - Post - Proration Proration Total Total 42 Independence County FINAL REPORT County Territory % of School District Total Valuations County Concord School District 1,414,176 0.30% Batesville School District 217,123,211 46.66% Southside School District 49,337,208 10.60% Concord School District Batesville School District Midland School District 28,475,034 6.12% Southside School District Cedar Ridge School District 137,914,974 29.64% Midland School District Hillcrest School District 527,722 0.11% Cedar Ridge School District Cave City School District 18,611,913 4.00% Hillcrest School District Cushman School District 11,931,411 2.56% Cave City School District Cushman School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 254,095,474 $9,885,781.92 Adds 2,116,267 $82,451.55 Personal 110,614,591 $4,293,248.04 Errors 4,290,653 $166,887.64 Utility 100,625,584 $3,853,492.93 Disabled Veterans 2,270,876 $88,412.26 Total 465,335,649 $18,032,522.88 Net Total -4,445,262 -$172,848.35

Difference in Original Charges: Valuation Tax Dollars Real -554,519 $ (21,591.08) Personal 0 $ (0.00) Utility 0 $ 0.01 Total -554,519 $ (21,591.08)

Homestead Credit: $2,363,054.12 (23.9 % of Real Estate Taxes)

Prorations: $439,922.44 (2.44 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101%

$ Disbursed 100% before 99.98% Prorations, with % of Original 100% 99.45% 99.53% Property Type Delinquents Charge 99% 99.31%

Real 9,831,500 99.45% 99%

Personal 4,263,526 99.31% 98% Utility 3,852,674 99.98% 98%

Pre - Proration 97% Total 17,947,700 99.53% 97.09% Post - Proration 97% Total 17,507,778 97.09% 96%

96% Real Personal Utility Pre - Post - Proration Proration Total Total 43 Izard County FINAL REPORT County Territory % of School District Total Valuations County Calico Rock School District 25,839,968 18.62% Melbourne School District 61,766,748 44.51% Izard County School District 49,653,344 35.78% Calico Rock School District Melbourne School District Cave City School District 1,500,095 1.08% Izard County School District Highland School District 17,935 0.01% Cave City School District Highland School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 100,277,645 $3,824,693.33 Adds 2,155,975 $79,618.52 Personal 23,392,910 $895,023.18 Errors 550,310 $20,729.28 Utility 15,107,535 $580,601.39 Disabled Veterans 1,732,980 $66,357.44 Total 138,778,090 $5,300,317.89 Net Total -127,315 -$7,468.20

Difference in Original Charges: Valuation Tax Dollars Real -379,130 $ (14,135.84) Personal 0 $ (0.00) Utility 1,680,930 $ 61,587.02 Total 1,301,800 $ 47,451.17

Homestead Credit: $1,017,891.10 (26.61 % of Real Estate Taxes)

Prorations: $336,446.07 (6.35 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed before 100% 100.00% Prorations, with % of Original Property Type Delinquents Charge 98% 98.55% 98.53% Real 3,769,122 98.55% 97.51% 96% Personal 872,752 97.51% Utility 580,589 100.00% 94% Pre - Proration 92% Total 5,222,464 98.53% 92.18% Post - Proration Total 4,886,017 92.18% 90%

88% Real Personal Utility Pre - Post - Proration Proration Total Total 44 Jackson County FINAL REPORT County Territory % of School District Total Valuations County Newport School District 121,589,209 66.35% Jackson County School District 47,589,026 25.97% Bald Knob School District 2,545,480 1.39% Newport School District Jackson County School District Bradford School District 11,536,337 6.30% Bald Knob School District Bradford School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 108,976,042 $3,915,751.78 Adds 547,491 $19,834.12 Personal 49,444,120 $1,795,157.09 Errors 458,333 $16,616.05 Utility 24,839,890 $883,175.18 Disabled Veterans 1,053,667 $37,768.05 Total 183,260,052 $6,594,084.04 Net Total -964,509 -$34,549.98

Difference in Original Charges: Valuation Tax Dollars Real 259,325 $ 9,990.19 Personal -14,279 $ (528.33) Utility 14,279 $ 528.32 Total 259,325 $ 9,990.19

Homestead Credit: $836,729.15 (21.37 % of Real Estate Taxes)

Prorations: $286,910.97 (4.35 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101%

$ Disbursed 100% before 99.94% Prorations, with % of Original 99% 99.39% Property Type Delinquents Charge 98% 98.42%

Real 3,822,897 97.63% 97% 97.63%

Personal 1,784,231 99.39% 96% Utility 882,647 99.94% 95%

Pre - Proration 94% Total 6,489,775 98.42% 94.07% Post - Proration 93% Total 6,202,864 94.07% 92%

91% Real Personal Utility Pre - Post - Proration Proration Total Total 45 Jefferson County FINAL REPORT County Territory % of School District Total Valuations County DeWitt School District 7,013,489 0.89% Dollarway School District 94,818,790 12.04% Pine Bluff School District 338,358,127 42.95% DeWitt School District Dollarway School District Watson Chapel School District 103,403,967 13.13% Pine Bluff School District White Hall School District 244,196,546 31.00% Watson Chapel School District White Hall School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 457,408,989 $17,955,885.35 Adds 1,984,151 $79,125.62 Personal 195,318,560 $7,775,580.69 Errors 1,992,232 $80,278.65 Utility 135,063,370 $5,349,390.61 Disabled Veterans 6,524,260 $254,723.13 Total 787,790,919 $31,080,856.65 Net Total -6,532,341 -$255,876.16

Difference in Original Charges: Valuation Tax Dollars Real -4,182,078 $ (163,897.50) Personal 0 $ (0.01) Utility 0 $ 0.00 Total -4,182,078 $ (163,897.51)

Homestead Credit: $3,819,480.73 (21.27 % of Real Estate Taxes)

Prorations: $1,131,306.82 (3.64 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101%

$ Disbursed 100% before 99.77% Prorations, with % of Original 99% Property Type Delinquents Charge 98.90% 98% 98.56% Real 17,604,879 98.05% 98.05% 97% Personal 7,690,003 98.90% Utility 5,337,328 99.77% 96% Pre - Proration 95% Total 30,632,211 98.56% 94.92% 94% Post - Proration Total 29,500,904 94.92% 93%

92% Real Personal Utility Pre - Post - Proration Proration Total Total 46 Johnson County FINAL REPORT County Territory % of School District Total Valuations County Ozark School District 573,602 0.23% Clarksville School District 149,680,031 60.87% Lamar School District 60,841,338 24.74% Ozark School District Clarksville School District Westside School District 28,469,426 11.58% Lamar School District Jasper School District 6,261,975 2.55% Westside School District Deer Mount Judea School District 59,732 0.02% Jasper School District Dover School District 21,917 0.01% Deer Mount Judea School District Dover School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 168,381,202 $5,895,831.02 Adds 336,680 $11,872.88 Personal 56,988,520 $1,988,734.10 Errors 3,477,068 $122,262.23 Utility 20,538,299 $728,877.36 Disabled Veterans 2,025,910 $71,380.58 Total 245,908,021 $8,613,442.48 Net Total -5,166,298 -$181,769.93

Difference in Original Charges: Valuation Tax Dollars Real -935,830 $ (32,565.84) Personal 0 $ 0.00 Utility 0 $ (0.01) Total -935,830 $ (32,565.85)

Homestead Credit: $1,608,785.83 (27.29 % of Real Estate Taxes)

Prorations: $313,943.60 (3.64 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed 100% before 99% 99.79% Prorations, with % of Original 99.33% Property Type Delinquents Charge 98% Real 5,694,177 96.58% 97% 97.49% Personal 1,975,385 99.33% 96% 96.58% Utility 727,321 99.79% 95% 94% Pre - Proration 93.84% Total 8,396,884 97.49% 93% Post - Proration 92% Total 8,082,940 93.84% 91%

90% Real Personal Utility Pre - Post - Proration Proration Total Total 47 Lafayette County FINAL REPORT County Territory % of School District Total Valuations County Bradley School District 32,971,244 36.00% Lafayette County School District 58,620,604 64.00% Bradley School District Lafayette County School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 67,471,233 $2,191,963.67 Adds 3 $0.11 Personal 12,531,879 $407,846.90 Errors 30,110 $966.44 Utility 11,588,736 $378,025.04 Disabled Veterans 1,637 $53.17 Total 91,591,848 $2,977,835.62 Net Total -31,744 -$1,019.50

Difference in Original Charges: Valuation Tax Dollars Real 66,796,477 $ 2,170,042.61 Personal 12,290,673 $ 399,988.18 Utility 11,588,736 $ 378,025.04 Total 90,675,886 $ 2,948,055.84

Homestead Credit: $385,853.85 (17.6 % of Real Estate Taxes)

Prorations: $202,685.80 (6.81 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 250% $ Disbursed before Prorations, with % of Original 200% Property Type Delinquents Charge 192.11%

Real 2,079,643 94.88% 150% Personal 783,527 192.11% Utility 0 0.00% 100% 94.88% 96.15% Pre - Proration 89.34% Total 2,863,171 96.15% Post - Proration 50% Total 2,660,485 89.34% 0.00% 0% Real Personal Utility Pre - Post - Proration Proration Total Total 48 Lawrence County FINAL REPORT County Territory % of School District Total Valuations County Westside Consolidated School District 6,031,413 3.81% Hoxie School District 35,845,896 22.63% Sloan Hendrix School District 17,146,557 10.82% Westside Consolidated School District Hoxie School District Hillcrest School District 21,868,181 13.80% Sloan Hendrix School District Lawrence County School District 75,869,930 47.89% Hillcrest School District Pocahontas School District 107,910 0.07% Lawrence County School District Twin Rivers School District 1,564,938 0.99% Pocahontas School District Twin Rivers School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 99,354,353 $3,348,894.20 Adds 526,843 $17,174.82 Personal 34,083,915 $1,148,734.52 Errors 48,657 $1,657.14 Utility 24,996,557 $843,461.32 Disabled Veterans 1,119,291 $37,592.29 Total 158,434,825 $5,341,090.04 Net Total -641,105 -$22,074.61

Difference in Original Charges: Valuation Tax Dollars Real -417,078 $ (14,289.03) Personal 0 $ 0.00 Utility 0 $ (0.01) Total -417,078 $ (14,289.04)

Homestead Credit: $1,016,462.17 (30.35 % of Real Estate Taxes)

Prorations: $463,390.15 (8.68 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102%

$ Disbursed 100% before 100.18% 100.00% 99.37% Prorations, with % of Original 98% 98.93% Property Type Delinquents Charge 96% Real 3,313,195 98.93% 94% Personal 1,150,825 100.18% Utility 843,461 100.00% 92%

Pre - Proration 90% 90.69% Total 5,307,481 99.37% 88% Post - Proration Total 4,844,091 90.69% 86%

84% Real Personal Utility Pre - Post - Proration Proration Total Total 49 Lee County FINAL REPORT County Territory % of School District Total Valuations County Lee County School District 90,873,289 99.57% Clarendon School District 394,570 0.43% Lee County School District Clarendon School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 57,524,109 $1,513,870.38 Adds 102,251 $2,689.20 Personal 16,901,920 $444,520.50 Errors 200,142 $5,263.73 Utility 16,841,830 $443,413.73 Disabled Veterans 198,850 $5,229.75 Total 91,267,859 $2,401,804.60 Net Total -296,741 -$7,804.28

Difference in Original Charges: Valuation Tax Dollars Real -693,220 $ (18,231.68) Personal 0 $ (0.00) Utility 0 $ (0.00) Total -693,220 $ (18,231.69)

Homestead Credit: $355,002.33 (23.45 % of Real Estate Taxes)

Prorations: $211,876.05 (8.82 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed 100% 101.16% 101.02% 100.85% before 99.61% Prorations, with % of Original 98% Property Type Delinquents Charge Real 1,531,425 101.16% 96%

Personal 449,055 101.02% 94% Utility 441,685 99.61% 92% Pre - Proration 92.03% Total 2,422,166 100.85% 90% Post - Proration Total 2,210,290 92.03% 88%

86% Real Personal Utility Pre - Post - Proration Proration Total Total 50 Lincoln County FINAL REPORT County Territory % of School District Total Valuations County Dumas School District 22,848,778 21.67% Drew Central School District 99,128 0.09% Star City School District 82,473,153 78.23% Dumas School District Drew Central School District Star City School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 68,579,453 $2,567,518.39 Adds 319,925 $11,870.19 Personal 25,886,500 $968,577.84 Errors 826,805 $30,707.69 Utility 10,955,106 $410,041.73 Disabled Veterans 672,544 $25,201.54 Total 105,421,059 $3,946,137.96 Net Total -1,179,424 -$44,039.04

Difference in Original Charges: Valuation Tax Dollars Real -189,114 $ (7,137.85) Personal 0 $ 0.00 Utility 0 $ 0.00 Total -189,114 $ (7,137.85)

Homestead Credit: $633,714.95 (24.68 % of Real Estate Taxes)

Prorations: $199,510.13 (5.06 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102%

$ Disbursed 101% 101.39% before 100.72% 100.76% Prorations, with % of Original 100% Property Type Delinquents Charge 99% 99.53%

Real 2,585,917 100.72% 98%

Personal 982,038 101.39% 97% Utility 408,130 99.53% 96%

Pre - Proration 95% 95.70% Total 3,976,085 100.76% Post - Proration 94% Total 3,776,575 95.70% 93%

92% Real Personal Utility Pre - Post - Proration Proration Total Total 51 Little River County FINAL REPORT County Territory % of School District Total Valuations County Mineral Springs School District 56,025 0.02% Ashdown School District 235,853,036 84.12% Foreman School District 36,941,946 13.18% Mineral Springs School District Ashdown School District Horatio School District 7,518,909 2.68% Foreman School District Horatio School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 87,204,681 $3,147,968.73 Adds 119,670 $4,344.92 Personal 179,803,985 $6,428,050.64 Errors 71,922 $2,564.82 Utility 13,361,250 $488,109.94 Disabled Veterans 819,067 $29,818.88 Total 280,369,916 $10,064,129.31 Net Total -771,319 -$28,038.78

Difference in Original Charges: Valuation Tax Dollars Real 0 $ - Personal 0 $ - Utility 0 $ - Total 0 $ -

Homestead Credit: $942,555.71 (29.94 % of Real Estate Taxes)

Prorations: $263,388.63 (2.62 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed before 101% Prorations, with % of Original 100.88% Property Type Delinquents Charge 100% 100.32% Real 3,175,765 100.88% 100.07% 100.00%

Personal 6,432,365 100.07% 99% Utility 488,110 100.00% Pre - Proration 98% Total 10,096,241 100.32% 97.70% Post - Proration 97% Total 9,832,852 97.70%

96% Real Personal Utility Pre - Post - Proration Proration Total Total 52 Logan County FINAL REPORT County Territory % of School District Total Valuations County Charleston School District 966,165 0.37% County Line School District 17,732,602 6.85% Booneville School District 92,287,780 35.67% Charleston School District County Line School District Magazine School District 32,472,498 12.55% Booneville School District Paris School District 73,570,295 28.44% Magazine School District Scranton School District 32,224,441 12.46% Paris School District Waldron School District 205,310 0.08% Scranton School District Mansfield School District 3,663,506 1.42% Waldron School District Dardanelle School District 5,596,342 2.16% Mansfield School District Dardanelle School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 180,607,159 $6,999,378.45 Adds 258,915 $10,075.47 Personal 54,419,690 $2,103,557.13 Errors 1,261,818 $49,627.01 Utility 23,692,090 $912,521.32 Disabled Veterans 2,396,975 $93,033.58 Total 258,718,939 $10,015,456.90 Net Total -3,399,878 -$132,585.12

Difference in Original Charges: Valuation Tax Dollars Real -130,580 $ (4,965.58) Personal 0 $ 0.00 Utility 0 $ (0.01) Total -130,580 $ (4,965.59)

Homestead Credit: $1,528,206.26 (21.83 % of Real Estate Taxes)

Prorations: $279,679.55 (2.79 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101%

$ Disbursed 100% before 99.98% Prorations, with % of Original 99% Property Type Delinquents Charge 98%

Real 6,757,878 96.55% 97% 97.24% 97.01% Personal 2,045,595 97.24% 96% 96.55% Utility 912,367 99.98% 95%

Pre - Proration 94% Total 9,715,840 97.01% 94.22% Post - Proration 93% Total 9,436,160 94.22% 92%

91% Real Personal Utility Pre - Post - Proration Proration Total Total 53 Lonoke County FINAL REPORT County Territory % of School District Total Valuations County Lonoke School District 110,617,042 14.04% England School District 46,202,605 5.87% Carlisle School District 51,821,291 6.58% Lonoke School District England School District Cabot School District 559,868,398 71.08% Carlisle School District Pulaski County Special School District 19,074,987 2.42% Cabot School District Beebe School District 30,905 0.00% Pulaski County Special School District Beebe School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 617,815,968 $24,628,238.07 Adds 1,479,576 $59,021.96 Personal 128,970,230 $5,162,420.30 Errors 4,451,900 $178,965.64 Utility 40,829,030 $1,641,355.97 Disabled Veterans 12,318,640 $489,535.35 Total 787,615,228 $31,432,014.34 Net Total -15,290,964 -$609,479.03

Difference in Original Charges: Valuation Tax Dollars Real -44,790 $ (1,698.63) Personal -8,439,705 $ (337,759.70) Utility 94,010 $ 3,758.54 Total -8,390,485 $ (335,699.78)

Homestead Credit: $4,599,752.31 (18.68 % of Real Estate Taxes)

Prorations: $704,797.79 (2.24 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 104% $ Disbursed 103% 103.10% before 102% Prorations, with % of Original Property Type Delinquents Charge 101% Real 24,170,339 98.14% 100% Personal 5,322,648 103.10% 99% 99.65% 99.03% 98% Utility 1,635,567 99.65% 98.14% 97% Pre - Proration 96.79% Total 31,128,554 99.03% 96% Post - Proration 95% Total 30,423,756 96.79% 94%

93% Real Personal Utility Pre - Post - Proration Proration Total Total 54 Madison County FINAL REPORT County Territory % of School District Total Valuations County Berryville School District 132,805 0.08% Eureka Springs School District 658,096 0.41% Huntsville School District 149,270,603 93.22% Berryville School District Eureka Springs School District Jasper School District 10,058,086 6.28% Huntsville School District Jasper School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 113,916,380 $3,686,108.19 Adds 178,024 $5,751.78 Personal 30,976,200 $1,000,765.92 Errors 711,648 $22,979.81 Utility 15,227,010 $493,324.75 Disabled Veterans 1,352,566 $44,049.86 Total 160,119,590 $5,180,198.85 Net Total -1,886,190 -$61,277.89

Difference in Original Charges: Valuation Tax Dollars Real -218,817 $ (7,193.36) Personal 0 $ (0.00) Utility 0 $ 0.01 Total -218,817 $ (7,193.36)

Homestead Credit: $1,060,688.09 (28.78 % of Real Estate Taxes)

Prorations: $242,941.51 (4.69 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed 101.24% before 100% Prorations, with % of Original 100.00% Property Type Delinquents Charge 98% 98.79% Real 3,611,282 97.97% 97.97%

Personal 1,013,166 101.24% 96% Utility 493,325 100.00% Pre - Proration 94% 94.11% Total 5,117,772 98.79% Post - Proration 92% Total 4,874,831 94.11%

90% Real Personal Utility Pre - Post - Proration Proration Total Total 55 Marion County FINAL REPORT County Territory % of School District Total Valuations County Mountain Home School District 14,337,553 7.55% Lead Hill School District 5,038,895 2.65% Flippin School District 94,150,339 49.57% Mountain Home School District Lead Hill School District Yellville Summit School District 56,854,171 29.94% Flippin School District Searcy County School District 176,740 0.09% Yellville Summit School District Ozark Mountain School District 19,358,973 10.19% Searcy County School District Ozark Mountain School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 147,563,081 $5,173,707.56 Adds 845,816 $29,623.83 Personal 33,557,740 $1,177,798.46 Errors 850,556 $29,969.24 Utility 8,795,850 $312,661.08 Disabled Veterans 2,482,141 $87,026.10 Total 189,916,671 $6,664,167.09 Net Total -2,486,881 -$87,371.51

Difference in Original Charges: Valuation Tax Dollars Real -960,070 $ (33,616.85) Personal 0 $ (0.00) Utility 0 $ 0.01 Total -960,070 $ (33,616.85)

Homestead Credit: $1,321,401.95 (25.54 % of Real Estate Taxes)

Prorations: $323,010.29 (4.85 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 106% $ Disbursed 104% before 103.52% Prorations, with % of Original 102% Property Type Delinquents Charge Real 5,146,050 99.47% 100% 100.11% 99.47% Personal 1,219,276 103.52% 98% Utility 306,464 98.02% 98.02% 96% Pre - Proration 95.27% Total 6,671,790 100.11% 94% Post - Proration Total 6,348,779 95.27% 92%

90% Real Personal Utility Pre - Post - Proration Proration Total Total 56 Miller County FINAL REPORT County Territory % of School District Total Valuations County Lafayette County School District 6,171,565 1.54% Genoa Central School District 33,328,346 8.29% Fouke School District 43,373,685 10.79% Lafayette County School District Genoa Central School District Texarkana School District 319,178,452 79.39% Fouke School District Texarkana School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 277,656,238 $11,254,635.88 Adds 213,182 $8,415.63 Personal 88,064,460 $3,563,173.65 Errors 560,804 $23,606.09 Utility 36,331,350 $1,492,402.41 Disabled Veterans 2,513,594 $101,947.12 Total 402,052,048 $16,310,211.94 Net Total -2,861,216 -$117,137.58

Difference in Original Charges: Valuation Tax Dollars Real -2,046,562 $ (82,038.57) Personal 0 $ (0.01) Utility 0 $ - Total -2,046,562 $ (82,038.58)

Homestead Credit: $2,417,838.31 (21.48 % of Real Estate Taxes)

Prorations: $640,344.68 (3.93 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed 100% before 100.21% 100.00% 100.04% Prorations, with % of Original Property Type Delinquents Charge 99% 99.51% Real 11,278,581 100.21% 98% Personal 3,545,600 99.51% Utility 1,492,387 100.00% 97% Pre - Proration 96% Total 16,316,568 100.04% 96.11% Post - Proration Total 15,676,223 96.11% 95%

94% Real Personal Utility Pre - Post - Proration Proration Total Total 57 Mississippi County FINAL REPORT County Territory % of School District Total Valuations County Buffalo Island Central School District 20,353,991 4.08% Armorel School District 119,159,381 23.86% Blytheville School District 147,155,225 29.46% Buffalo Island Central School District Armorel School District South Mississippi County School District 63,696,610 12.75% Blytheville School District Gosnell School District 38,155,657 7.64% South Mississippi County School District Manila School District 38,546,250 7.72% Gosnell School District Osceola School District 71,049,457 14.22% Manila School District East Poinsett County School District 1,356,783 0.27% Osceola School District East Poinsett County School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 253,001,369 $8,846,345.46 Adds 10,349,487 $375,209.92 Personal 204,052,692 $7,535,407.56 Errors 3,390,877 $123,370.18 Utility 42,419,293 $1,459,473.44 Disabled Veterans 2,103,552 $71,905.67 Total 499,473,354 $17,841,226.46 Net Total 4,855,058 $179,934.07

Difference in Original Charges: Valuation Tax Dollars Real 10,784,080 $ 373,041.73 Personal 0 $ (0.02) Utility 0 $ (0.00) Total 10,784,080 $ 373,041.71

Homestead Credit: $2,174,471.34 (24.58 % of Real Estate Taxes)

Prorations: $924,873.18 (5.18 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 112%

$ Disbursed 110% before 109.21% Prorations, with % of Original 108% Property Type Delinquents Charge 106%

Real 8,886,383 100.45% 104% 103.95% Personal 8,229,089 109.21% 102% Utility 1,431,241 98.07% 100% 100.45% Pre - Proration 98% 98.77% Total 18,546,713 103.95% 98.07% Post - Proration 96% Total 17,621,840 98.77% 94%

92% Real Personal Utility Pre - Post - Proration Proration Total Total 58 Monroe County FINAL REPORT County Territory % of School District Total Valuations County Brinkley School District 50,146,633 50.18% Clarendon School District 25,788,072 25.80% Marvell School District 1,668,223 1.67% Brinkley School District Clarendon School District Palestine Wheatley School District 1,135,471 1.14% Marvell School District Augusta School District 156,651 0.16% Palestine Wheatley School District Holly Grove School District 21,041,047 21.05% Augusta School District Holly Grove School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 66,788,162 $2,229,999.84 Adds 234,634 $7,860.69 Personal 21,637,720 $727,730.43 Errors 418,734 $14,055.18 Utility 11,510,215 $382,447.15 Disabled Veterans 276,370 $9,172.41 Total 99,936,097 $3,340,177.42 Net Total -460,470 -$15,366.90

Difference in Original Charges: Valuation Tax Dollars Real -496,145 $ (16,823.28) Personal 0 $ 0.00 Utility 0 $ (0.00) Total -496,145 $ (16,823.28)

Homestead Credit: $380,212.61 (17.05 % of Real Estate Taxes)

Prorations: $209,163.20 (6.26 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 100% $ Disbursed 98.99% 99.12% 98.93% before 98% 98.65% Prorations, with % of Original Property Type Delinquents Charge 96% Real 2,207,377 98.99%

Personal 717,924 98.65% 94% Utility 379,092 99.12% Pre - Proration 92% 92.67% Total 3,304,392 98.93% Post - Proration 90% Total 3,095,229 92.67%

88% Real Personal Utility Pre - Post - Proration Proration Total Total 59 Montgomery County FINAL REPORT County Territory % of School District Total Valuations County Caddo Hills School District 30,385,507 29.30% Mount Ida School District 60,681,985 58.51% Ouachita River School District 12,644,854 12.19% Caddo Hills School District Mount Ida School District Ouachita River School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 75,674,331 $2,541,805.91 Adds 234,379 $7,947.67 Personal 23,044,745 $774,130.11 Errors 324,751 $10,971.08 Utility 4,993,270 $167,026.99 Disabled Veterans 1,424,285 $47,506.08 Total 103,712,346 $3,482,963.01 Net Total -1,514,657 -$50,529.49

Difference in Original Charges: Valuation Tax Dollars Real -226,228 $ (7,621.92) Personal 0 $ (0.00) Utility 0 $ (0.00) Total -226,228 $ (7,621.92)

Homestead Credit: $656,399.32 (25.82 % of Real Estate Taxes)

Prorations: $216,371.44 (6.21 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed 100% 99.87% 99.86% 100.00% 99.88% before 99% Prorations, with % of Original Property Type Delinquents Charge 98% Real 2,538,561 99.87% 97% Personal 773,071 99.86% 96% Utility 167,027 100.00% 95% 94% Pre - Proration Total 3,478,660 99.88% 93% 93.66% Post - Proration 92% Total 3,262,288 93.66% 91%

90% Real Personal Utility Pre - Post - Proration Proration Total Total 60 Nevada County FINAL REPORT County Territory % of School District Total Valuations County Blevins School District 4,666,027 5.37% Lafayette County School District 1,133,996 1.31% Prescott School District 49,462,167 56.92% Blevins School District Lafayette County School District Nevada School District 31,316,755 36.04% Prescott School District Stephens School District 314,855 0.36% Nevada School District Stephens School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 54,331,270 $1,888,047.96 Adds 201,400 $7,025.08 Personal 19,088,510 $665,117.99 Errors 167,492 $5,817.90 Utility 13,474,020 $466,725.96 Disabled Veterans 495,530 $17,354.64 Total 86,893,800 $3,019,891.92 Net Total -461,622 -$16,147.46

Difference in Original Charges: Valuation Tax Dollars Real -405,454 $ (14,085.00) Personal 0 $ 0.00 Utility 0 $ (0.01) Total -405,454 $ (14,085.00)

Homestead Credit: $487,143.98 (25.8 % of Real Estate Taxes)

Prorations: $140,897.57 (4.67 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 104% $ Disbursed 103% before 102% 102.67% Prorations, with % of Original Property Type Delinquents Charge 101% 101.48% Real 1,938,386 102.67% 100% Personal 662,341 99.58% 99% 99.58% 99.36% Utility 463,723 99.36% 98% 97% Pre - Proration 96.81% Total 3,064,450 101.48% 96% Post - Proration 95% Total 2,923,552 96.81% 94%

93% Real Personal Utility Pre - Post - Proration Proration Total Total 61 Newton County FINAL REPORT County Territory % of School District Total Valuations County Alpena School District 811,535 1.03% Harrison School District 3,151,955 4.02% Jasper School District 40,045,502 51.04% Alpena School District Harrison School District Deer Mount Judea School District 21,638,740 27.58% Jasper School District Ozark Mountain School District 12,814,377 16.33% Deer Mount Judea School District Ozark Mountain School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 57,403,654 $2,016,767.81 Adds 163,142 $5,663.69 Personal 13,040,975 $456,222.55 Errors 388,300 $13,750.08 Utility 8,017,480 $281,825.97 Disabled Veterans 767,876 $26,748.32 Total 78,462,109 $2,754,816.33 Net Total -993,034 -$34,834.71

Difference in Original Charges: Valuation Tax Dollars Real -27,400 $ (1,066.75) Personal 9,430 $ 311.19 Utility 0 $ (0.02) Total -17,970 $ (755.58)

Homestead Credit: $742,344.52 (36.81 % of Real Estate Taxes)

Prorations: $191,104.25 (6.94 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed before 100% 100.00% Prorations, with % of Original 99.51% 99.08% 99.25% Property Type Delinquents Charge 98% Real 1,998,271 99.08% 96% Personal 453,987 99.51% Utility 281,826 100.00% 94% Pre - Proration 92% Total 2,734,084 99.25% 92.31% Post - Proration Total 2,542,980 92.31% 90%

88% Real Personal Utility Pre - Post - Proration Proration Total Total 62 Ouachita County FINAL REPORT County Territory % of School District Total Valuations County Nevada School District 198,680 0.09% Bearden School District 17,406,737 8.11% Camden Fairview School District 141,081,027 65.73% Nevada School District Bearden School District Harmony Grove School District 25,595,327 11.93% Camden Fairview School District Stephens School District 19,526,730 9.10% Harmony Grove School District Smackover School District 10,813,045 5.04% Stephens School District Smackover School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 146,139,806 $5,140,252.56 Adds 346,318 $12,193.53 Personal 47,286,569 $1,665,147.59 Errors 458,921 $16,316.35 Utility 21,195,171 $741,939.76 Disabled Veterans 1,758,422 $62,008.57 Total 214,621,546 $7,547,339.91 Net Total -1,871,025 -$66,131.39

Difference in Original Charges: Valuation Tax Dollars Real -1,229,088 $ (43,855.25) Personal 0 $ (0.01) Utility 0 $ (0.01) Total -1,229,088 $ (43,855.27)

Homestead Credit: $1,531,279.02 (29.79 % of Real Estate Taxes)

Prorations: $475,169.84 (6.3 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102%

$ Disbursed 101.29% before 100% 100.07% Prorations, with % of Original 99.71% 99.83% Property Type Delinquents Charge 98% Real 5,125,203 99.71%

Personal 1,686,640 101.29% 96% Utility 740,654 99.83% Pre - Proration 94% Total 7,552,497 100.07% 93.77% Post - Proration 92% Total 7,077,327 93.77%

90% Real Personal Utility Pre - Post - Proration Proration Total Total 63 Perry County FINAL REPORT County Territory % of School District Total Valuations County East End School District 31,964,828 36.13% Perryville School District 45,821,580 51.79% Two Rivers School District 10,688,571 12.08% East End School District Perryville School District Two Rivers School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 60,655,064 $2,166,899.03 Adds 226,339 $8,098.92 Personal 18,402,985 $659,235.48 Errors 246,699 $8,831.32 Utility 9,416,930 $335,760.69 Disabled Veterans 988,942 $35,441.79 Total 88,474,979 $3,161,895.20 Net Total -1,009,302 -$36,174.19

Difference in Original Charges: Valuation Tax Dollars Real -187,948 $ (6,768.44) Personal -605 $ (21.58) Utility 0 $ 0.00 Total -188,553 $ (6,790.02)

Homestead Credit: $693,370.11 (32 % of Real Estate Taxes)

Prorations: $254,172.86 (8.04 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 100%

$ Disbursed 99.18% before 98% 98.67% 98.49% Prorations, with % of Original Property Type Delinquents Charge 96% 96.05% Real 2,137,981 98.67% 94% Personal 653,798 99.18% Utility 322,507 96.05% 92% Pre - Proration 90% Total 3,114,285 98.49% 90.46% Post - Proration Total 2,860,112 90.46% 88%

86% Real Personal Utility Pre - Post - Proration Proration Total Total 64 Phillips County FINAL REPORT County Territory % of School District Total Valuations County Barton Lexa School District 31,605,114 16.42% Helena West Helena School District 112,772,244 58.58% Marvell School District 48,129,314 25.00% Barton Lexa School District Helena West Helena School District Marvell School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 116,870,978 $3,831,344.62 Adds 648,337 $21,631.74 Personal 45,196,877 $1,500,177.38 Errors 582,454 $18,987.18 Utility 30,438,817 $1,006,185.14 Disabled Veterans 647,755 $21,525.61 Total 192,506,672 $6,337,707.14 Net Total -581,872 -$18,881.05

Difference in Original Charges: Valuation Tax Dollars Real 116,869 $ 3,758.38 Personal -1,784,941 $ (58,805.85) Utility 0 $ (0.00) Total -1,668,072 $ (55,047.47)

Homestead Credit: $736,325.99 (19.22 % of Real Estate Taxes)

Prorations: $328,227.03 (5.18 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 100% $ Disbursed before 98% 98.79% 98.30% Prorations, with % of Original Property Type Delinquents Charge 96% 96.83% Real 3,665,861 95.68% 95.68% Personal 1,481,954 98.79% 94% Utility 989,068 98.30% Pre - Proration 92% Total 6,136,884 96.83% 91.65% Post - Proration 90% Total 5,808,657 91.65%

88% Real Personal Utility Pre - Post - Proration Proration Total Total 65 Pike County FINAL REPORT County Territory % of School District Total Valuations County Dierks School District 5,368,480 4.53% Nashville School District 125,165 0.11% Delight School District 16,407,850 13.83% Dierks School District Nashville School District Centerpoint School District 32,114,205 27.08% Delight School District Kirby School District 27,904,495 23.53% Centerpoint School District Murfreesboro School District 36,679,585 30.93% Kirby School District Murfreesboro School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 80,918,830 $3,233,038.83 Adds 648,548 $25,625.43 Personal 27,748,660 $1,099,045.06 Errors 306,710 $12,173.25 Utility 9,932,290 $389,209.86 Disabled Veterans 460,100 $18,901.76 Total 118,599,780 $4,721,293.75 Net Total -118,262 -$5,449.58

Difference in Original Charges: Valuation Tax Dollars Real 2 $ 0.08 Personal 0 $ (0.00) Utility 0 $ (0.01) Total 2 $ 0.07

Homestead Credit: $760,084.72 (23.51 % of Real Estate Taxes)

Prorations: $260,632.86 (5.52 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 105% $ Disbursed before 100% Prorations, with % of Original 99.85% 99.98% Property Type Delinquents Charge 95% 96.55% Real 3,228,248 99.85% Personal 941,114 85.63% 90% 91.03% Utility 389,148 99.98%

85% Pre - Proration 85.63% Total 4,558,511 96.55% Post - Proration 80% Total 4,297,878 91.03%

75% Real Personal Utility Pre - Post - Proration Proration Total Total 66 Poinsett County FINAL REPORT County Territory % of School District Total Valuations County Cross County School District 1,371,615 0.59% Jackson County School District 1,857,595 0.79% Harrisburg School District 50,091,431 21.38% Cross County School District Jackson County School District Marked Tree School District 34,293,625 14.63% Harrisburg School District Trumann School District 79,772,694 34.04% Marked Tree School District Weiner School District 37,766,155 16.12% Trumann School District East Poinsett County School District 29,188,275 12.46% Weiner School District East Poinsett County School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 163,026,640 $5,791,416.85 Adds 236,802 $8,415.80 Personal 49,419,305 $1,749,419.10 Errors 446,275 $15,818.63 Utility 21,895,445 $775,680.57 Disabled Veterans 1,181,420 $40,893.76 Total 234,341,390 $8,316,516.52 Net Total -1,390,893 -$48,296.59

Difference in Original Charges: Valuation Tax Dollars Real 0 $ 0.00 Personal 0 $ (0.01) Utility 0 $ (0.01) Total 0 $ (0.02)

Homestead Credit: $1,453,759.59 (25.1 % of Real Estate Taxes)

Prorations: $312,779.29 (3.76 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed 100% 100.34% before 100.00% Prorations, with % of Original 99% 99.57% Property Type Delinquents Charge 99.29% Real 5,750,153 99.29% 98%

Personal 1,755,310 100.34% 97% Utility 775,681 100.00% 96% Pre - Proration 95.81% Total 8,281,144 99.57% 95% Post - Proration Total 7,968,365 95.81% 94%

93% Real Personal Utility Pre - Post - Proration Proration Total Total 67 Polk County FINAL REPORT County Territory % of School District Total Valuations County Mena School District 127,955,661 65.29% Van Cove School District 18,301,178 9.34% Wickes School District 22,481,484 11.47% Mena School District Van Cove School District Ouachita River School District 26,933,001 13.74% Wickes School District DeQueen School District 308,635 0.16% Ouachita River School District DeQueen School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 132,914,178 $4,807,488.04 Adds 291,266 $10,810.08 Personal 42,713,201 $1,561,869.95 Errors 631,157 $22,662.30 Utility 20,352,580 $778,675.97 Disabled Veterans 3,201,502 $115,267.23 Total 195,979,959 $7,148,033.96 Net Total -3,541,393 -$127,119.45

Difference in Original Charges: Valuation Tax Dollars Real -57,796 $ (2,123.25) Personal 0 $ 0.00 Utility 0 $ 0.01 Total -57,796 $ (2,123.24)

Homestead Credit: $1,479,429.56 (30.77 % of Real Estate Taxes)

Prorations: $387,721.52 (5.42 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed before 100% 100.00% Prorations, with % of Original Property Type Delinquents Charge 98% 97.89% 97.93% 98.13% Real 4,705,837 97.89% 96% Personal 1,529,552 97.93% Utility 778,670 100.00% 94% Pre - Proration 92% 92.70% Total 7,014,059 98.13% Post - Proration Total 6,626,338 92.70% 90%

88% Real Personal Utility Pre - Post - Proration Proration Total Total 68 Pope County FINAL REPORT County Territory % of School District Total Valuations County Wonderview School District 567,430 0.06% Lamar School District 1,590,615 0.16% Atkins School District 54,015,498 5.55% Wonderview School District Lamar School District Dover School District 71,124,688 7.31% Atkins School District Hector School District 30,505,753 3.13% Dover School District Pottsville School District 68,354,728 7.02% Hector School District Russellville School District 746,252,849 76.69% Pottsville School District Clinton School District 244,665 0.03% Russellville School District Dardanelle School District 436,255 0.04% Clinton School District Dardanelle School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 522,114,970 $21,653,559.20 Adds 1,512,192 $63,382.20 Personal 169,456,091 $7,039,041.05 Errors 5,142,655 $215,648.15 Utility 281,521,420 $11,512,398.36 Disabled Veterans 5,025,175 $209,538.41 Total 973,092,481 $40,204,998.61 Net Total -8,655,638 -$361,804.36

Difference in Original Charges: Valuation Tax Dollars Real -3,568,530 $ (151,149.10) Personal -1,525,919 $ (62,220.57) Utility 0 $ 0.00 Total -5,094,449 $ (213,369.67)

Homestead Credit: $4,369,813.69 (20.18 % of Real Estate Taxes)

Prorations: $781,892.62 (1.94 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101%

$ Disbursed 100% before 100.00% Prorations, with % of Original 100% 99.52% Property Type Delinquents Charge 99.34% 99% 99.25% Real 21,511,675 99.34% 99% Personal 6,986,348 99.25% Utility 11,512,369 100.00% 98%

98% Pre - Proration 97.57% Total 40,010,392 99.52% 97% Post - Proration Total 39,228,500 97.57% 97%

96% Real Personal Utility Pre - Post - Proration Proration Total Total 69 Prairie County FINAL REPORT County Territory % of School District Total Valuations County Carlisle School District 1,860,399 1.69% Clarendon School District 235,525 0.21% Des Arc School District 41,291,385 37.48% Carlisle School District Clarendon School District Hazen School District 65,665,145 59.61% Des Arc School District Beebe School District 1,111,787 1.01% Hazen School District Beebe School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 76,843,521 $2,326,391.26 Adds 411,838 $12,378.49 Personal 24,277,890 $735,650.25 Errors 613,581 $18,476.43 Utility 9,042,830 $274,518.25 Disabled Veterans 403,056 $12,619.17 Total 110,164,241 $3,336,559.77 Net Total -604,799 -$18,717.11

Difference in Original Charges: Valuation Tax Dollars Real -408,077 $ (12,281.45) Personal 0 $ 0.00 Utility 0 $ 0.00 Total -408,077 $ (12,281.44)

Homestead Credit: $502,732.70 (21.61 % of Real Estate Taxes)

Prorations: $217,424.68 (6.52 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 100% $ Disbursed 98% 98.92% before 98.20% Prorations, with % of Original 97.94% Property Type Delinquents Charge 96% 96.74% Real 2,284,528 98.20% 94% Personal 711,680 96.74% Utility 271,548 98.92% 92% Pre - Proration 91.42% 90% Total 3,267,757 97.94% Post - Proration Total 3,050,332 91.42% 88%

86% Real Personal Utility Pre - Post - Proration Proration Total Total 70 Pulaski County FINAL REPORT County Territory % of School District Total Valuations County East End School District 2,346,631 0.04% Little Rock School District 3,207,606,541 52.00% North Little Rock School District 706,136,704 11.45% East End School District Little Rock School District Pulaski County Special School District 2,252,400,811 36.51% North Little Rock School District Pulaski County Special School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 4,545,463,881 $198,015,319.53 Adds 33,441,929 $1,427,093.57 Personal 1,260,652,520 $55,405,672.44 Errors 98,081,950 $4,379,286.71 Utility 362,374,286 $16,052,176.01 Disabled Veterans 53,021,796 $2,251,364.20 Total 6,168,490,687 $269,473,167.99 Net Total -117,661,817 -$5,203,557.34

Difference in Original Charges: Valuation Tax Dollars Real 30,437 $ 33,809.34 Personal 10,547,496 $ 463,121.58 Utility 253 $ 11.75 Total 10,578,186 $ 496,942.68

Homestead Credit: $21,096,018.06 (10.65 % of Real Estate Taxes)

Prorations: $5,973,713.10 (2.22 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 100%

$ Disbursed 98.67% before 97.40% 97.54% 95% Prorations, with % of Original 95.32% Property Type Delinquents Charge

Real 195,372,767 98.67% 90% Personal 53,964,167 97.40% Utility 13,500,251 84.10% 85% Pre - Proration 84.10% Total 262,837,186 97.54% Post - Proration 80% Total 256,863,472 95.32%

75% Real Personal Utility Pre - Post - Proration Proration Total Total 71 Randolph County FINAL REPORT County Territory % of School District Total Valuations County Corning School District 10,575,165 6.32% Greene County Tech School District 2,465,172 1.47% Sloan Hendrix School District 6,049,654 3.61% Corning School District Greene County Tech School District Maynard School District 21,136,129 12.62% Sloan Hendrix School District Pocahontas School District 109,432,506 65.35% Maynard School District Twin Rivers School District 17,792,041 10.63% Pocahontas School District Twin Rivers School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 115,799,099 $3,497,791.26 Adds 243,233 $7,504.99 Personal 35,914,935 $1,083,242.36 Errors 373,757 $11,301.64 Utility 15,736,633 $483,983.51 Disabled Veterans 1,664,906 $49,935.80 Total 167,450,667 $5,065,017.13 Net Total -1,795,430 -$53,732.45

Difference in Original Charges: Valuation Tax Dollars Real 0 $ 0.00 Personal 0 $ 0.00 Utility 0 $ (0.00) Total 0 $ 0.00

Homestead Credit: $1,286,819.67 (36.79 % of Real Estate Taxes)

Prorations: $341,813.14 (6.75 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 100%

$ Disbursed 99.43% 99.10% before 98% 98.48% Prorations, with % of Original 98.09% Property Type Delinquents Charge 96% Real 3,477,769 99.43%

Personal 1,066,766 98.48% 94% Utility 474,731 98.09%

92% Pre - Proration 92.35% Total 5,019,266 99.10% Post - Proration 90% Total 4,677,452 92.35%

88% Real Personal Utility Pre - Post - Proration Proration Total Total 72 Saline County FINAL REPORT County Territory % of School District Total Valuations County Fountain Lake School District 220,991,861 15.75% Jessieville School District 2,939,800 0.21% Sheridan School District 84,141,135 6.00% Fountain Lake School District Jessieville School District Glen Rose School District 16,250,855 1.16% Sheridan School District Pulaski County Special School District 29,132,645 2.08% Glen Rose School District Bauxite School District 57,889,490 4.13% Pulaski County Special School District Benton School District 351,467,202 25.05% Bauxite School District Bryant School District 589,784,140 42.04% Benton School District Harmony Grove School District 50,211,136 3.58% Bryant School District Harmony Grove School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 1,129,572,664 $42,621,189.03 Adds 2,870,254 $110,202.24 Personal 232,329,425 $8,838,946.37 Errors 13,408,261 $505,909.68 Utility 40,906,175 $1,557,579.75 Disabled Veterans 0 $0.00 Total 1,402,808,264 $53,017,715.15 Net Total -10,538,007 -$395,707.44

Difference in Original Charges: Valuation Tax Dollars Real -2,051,110 $ (77,986.55) Personal 3,520 $ 143.28 Utility 0 $ 0.01 Total -2,047,590 $ (77,843.26)

Homestead Credit: $7,612,162.31 (17.86 % of Real Estate Taxes)

Prorations: $1,609,496.68 (3.04 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 100% $ Disbursed 99.49% before 99% 99.16% Prorations, with % of Original 98.89% 98.96% Property Type Delinquents Charge 98% Real 42,150,115 98.89%

Personal 8,765,085 99.16% 97% Utility 1,549,656 99.49% Pre - Proration 96% Total 52,464,856 98.96% 95.92% Post - Proration 95% Total 50,855,359 95.92%

94% Real Personal Utility Pre - Post - Proration Proration Total Total 73 Scott County FINAL REPORT County Territory % of School District Total Valuations County Booneville School District 557,895 0.57% Ouachita River School District 632,185 0.65% Waldron School District 73,303,852 75.07% Booneville School District Ouachita River School District Mansfield School District 22,068,342 22.60% Waldron School District Two Rivers School District 1,086,885 1.11% Mansfield School District Two Rivers School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 68,765,684 $2,522,072.94 Adds 174,661 $6,563.67 Personal 20,831,855 $761,486.02 Errors 326,155 $12,527.71 Utility 8,051,620 $289,920.41 Disabled Veterans 732,990 $26,457.07 Total 97,649,159 $3,573,479.37 Net Total -884,484 -$32,421.11

Difference in Original Charges: Valuation Tax Dollars Real -63,820 $ (2,331.93) Personal 0 $ 0.01 Utility 0 $ (0.01) Total -63,820 $ (2,331.93)

Homestead Credit: $735,475.74 (29.16 % of Real Estate Taxes)

Prorations: $234,722.05 (6.57 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 100% $ Disbursed before 98% 98.89% 98.12% Prorations, with % of Original 97.65% Property Type Delinquents Charge 96% Real 2,494,193 98.89% 94% Personal 710,887 93.36% 93.36% Utility 284,479 98.12% 92%

Pre - Proration 91.08% 90% Total 3,489,560 97.65% Post - Proration Total 3,254,838 91.08% 88%

86% Real Personal Utility Pre - Post - Proration Proration Total Total 74 Searcy County FINAL REPORT County Territory % of School District Total Valuations County Yellville Summit School District 761,323 1.03% Hector School District 192,826 0.26% Searcy County School District 58,334,645 79.03% Yellville Summit School District Hector School District Ozark Mountain School District 14,352,902 19.44% Searcy County School District Mountain View School District 173,819 0.24% Ozark Mountain School District Mountain View School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 53,067,325 $1,780,146.82 Adds 106,264 $3,523.16 Personal 13,520,180 $453,262.15 Errors 309,407 $10,244.21 Utility 7,228,010 $242,691.17 Disabled Veterans 980,058 $32,667.53 Total 73,815,515 $2,476,100.14 Net Total -1,183,201 -$39,388.58

Difference in Original Charges: Valuation Tax Dollars Real -25,187 $ (886.05) Personal 0 $ (0.00) Utility 0 $ (0.01) Total -25,187 $ (886.06)

Homestead Credit: $492,639.55 (27.67 % of Real Estate Taxes)

Prorations: $174,229.88 (7.04 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 104%

$ Disbursed 102% before 102.23% Prorations, with % of Original 100% 100.00% Property Type Delinquents Charge 98% 98.40% Real 1,730,557 97.21% 96% 97.21%

Personal 463,355 102.23% 94% Utility 242,691 100.00% 92%

Pre - Proration 90% 91.37% Total 2,436,603 98.40% Post - Proration 88% Total 2,262,373 91.37% 86%

84% Real Personal Utility Pre - Post - Proration Proration Total Total 75 Sebastian County FINAL REPORT County Territory % of School District Total Valuations County Charleston School District 11,404,740 0.64% Booneville School District 732,555 0.04% Fort Smith School District 1,331,606,837 74.82% Charleston School District Booneville School District Greenwood School District 294,322,925 16.54% Fort Smith School District Hackett School District 27,369,861 1.54% Greenwood School District Hartford School District 28,540,405 1.60% Hackett School District Lavaca School District 54,447,343 3.06% Hartford School District Mansfield School District 31,260,109 1.76% Lavaca School District Mansfield School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 1,207,882,330 $44,942,744.30 Adds 3,364,355 $124,420.18 Personal 463,819,696 $17,188,302.97 Errors 7,011,994 $266,013.38 Utility 107,982,749 $4,013,779.21 Disabled Veterans 10,361,464 $389,831.07 Total 1,779,684,775 $66,144,826.48 Net Total -14,009,103 -$531,424.27

Difference in Original Charges: Valuation Tax Dollars Real -2,533,243 $ (94,502.63) Personal 0 $ 0.01 Utility 0 $ 0.00 Total -2,533,243 $ (94,502.62)

Homestead Credit: $7,147,048.34 (15.9 % of Real Estate Taxes)

Prorations: $1,995,929.58 (3.02 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 101% $ Disbursed before 100% 100.22% Prorations, with % of Original 99.73% Property Type Delinquents Charge 99% 99.06% Real 45,041,036 100.22% 98.62% 98% Personal 16,951,293 98.62% Utility 3,975,977 99.06% 97% Pre - Proration 96.72% 96% Total 65,968,306 99.73% Post - Proration Total 63,972,376 96.72% 95%

94% Real Personal Utility Pre - Post - Proration Proration Total Total 76 Sevier County FINAL REPORT County Territory % of School District Total Valuations County Dierks School District 1,519,422 1.14% Mineral Springs School District 3,402,963 2.56% Ashdown School District 1,438,622 1.08% Dierks School District Mineral Springs School District Wickes School District 382,280 0.29% Ashdown School District DeQueen School District 106,181,609 79.87% Wickes School District Horatio School District 20,014,762 15.06% DeQueen School District Horatio School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 89,718,151 $2,729,402.29 Adds 228,268 $6,460.14 Personal 31,256,675 $937,781.30 Errors 161,530 $4,650.90 Utility 11,964,832 $359,603.94 Disabled Veterans 1,029,741 $32,647.76 Total 132,939,658 $4,026,787.52 Net Total -963,003 -$30,838.52

Difference in Original Charges: Valuation Tax Dollars Real -129,868 $ (3,950.22) Personal 0 $ (0.00) Utility 0 $ (0.00) Total -129,868 $ (3,950.23)

Homestead Credit: $832,833.75 (30.51 % of Real Estate Taxes)

Prorations: $288,504.40 (7.16 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed 100% before 100.32% 100.21% Prorations, with % of Original 99.97% 99.95% Property Type Delinquents Charge 98% Real 2,738,170 100.32% 96% Personal 937,458 99.97% Utility 359,440 99.95% 94% Pre - Proration 92% 93.04% Total 4,035,067 100.21% Post - Proration Total 3,746,563 93.04% 90%

88% Real Personal Utility Pre - Post - Proration Proration Total Total 77 Sharp County FINAL REPORT County Territory % of School District Total Valuations County Mammoth Spring School District 804,460 0.46% Cedar Ridge School District 121,355 0.07% Melbourne School District 331,605 0.19% Mammoth Spring School District Cedar Ridge School District Hillcrest School District 10,661,810 6.12% Melbourne School District Cave City School District 38,506,590 22.12% Hillcrest School District Highland School District 109,422,849 62.85% Cave City School District Twin Rivers School District 14,252,290 8.19% Highland School District Twin Rivers School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 132,741,384 $4,299,393.11 Adds 489,495 $15,705.47 Personal 26,806,180 $880,014.91 Errors 744,835 $23,434.79 Utility 14,553,395 $476,362.94 Disabled Veterans 2,225,800 $72,707.03 Total 174,100,959 $5,655,770.96 Net Total -2,481,140 -$80,436.35

Difference in Original Charges: Valuation Tax Dollars Real 0 $ (0.00) Personal 0 $ (0.01) Utility 0 $ (0.01) Total 0 $ (0.02)

Homestead Credit: $1,381,911.05 (32.14 % of Real Estate Taxes)

Prorations: $208,400.45 (3.68 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 100% $ Disbursed 99% 99.12% before 98% Prorations, with % of Original Property Type Delinquents Charge 97% Real 4,128,334 96.02% 96% 96.67% 96.56% 96.02% Personal 872,249 99.12% 95% Utility 460,500 96.67% 94% 93% Pre - Proration 92.87% Total 5,461,083 96.56% 92% Post - Proration 91% Total 5,252,683 92.87% 90%

89% Real Personal Utility Pre - Post - Proration Proration Total Total 78 St Francis County FINAL REPORT County Territory % of School District Total Valuations County Forrest City School District 163,027,250 75.79% Hughes School District 22,030,761 10.24% Palestine Wheatley School District 30,051,590 13.97% Forrest City School District Hughes School District Palestine Wheatley School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 143,148,196 $4,705,507.23 Adds 1,068,703 $34,840.17 Personal 44,542,970 $1,459,735.08 Errors 667,638 $21,691.35 Utility 27,418,435 $885,948.97 Disabled Veterans 769,985 $24,347.69 Total 215,109,601 $7,051,191.28 Net Total -368,920 -$11,198.87

Difference in Original Charges: Valuation Tax Dollars Real -2,980,180 $ (98,202.04) Personal 0 $ (0.00) Utility 0 $ (0.01) Total -2,980,180 $ (98,202.05)

Homestead Credit: $1,034,629.96 (21.99 % of Real Estate Taxes)

Prorations: $335,924.46 (4.76 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102%

$ Disbursed 101% before 100.71% Prorations, with % of Original 100% 99.97% 99.85% Property Type Delinquents Charge 99% 99.56%

Real 4,684,789 99.56% 98%

Personal 1,470,102 100.71% 97% Utility 885,694 99.97% 96%

Pre - Proration 95% Total 7,040,585 99.85% 95.09% Post - Proration 94% Total 6,704,660 95.09% 93%

92% Real Personal Utility Pre - Post - Proration Proration Total Total 79 Stone County FINAL REPORT County Territory % of School District Total Valuations County Concord School District 1,468,225 1.13% Calico Rock School District 1,746,060 1.35% Mountain View School District 126,023,297 97.27% Concord School District Calico Rock School District Shirley School District 320,845 0.25% Mountain View School District Shirley School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 100,504,037 $2,932,324.01 Adds 126,285 $3,650.90 Personal 21,571,145 $629,855.75 Errors 273,610 $7,910.07 Utility 7,483,245 $220,790.59 Disabled Veterans 2,467,010 $72,090.18 Total 129,558,427 $3,782,970.35 Net Total -2,614,335 -$76,349.35

Difference in Original Charges: Valuation Tax Dollars Real -83,670 $ (2,756.17) Personal 0 $ (0.00) Utility 0 $ (0.01) Total -83,670 $ (2,756.18)

Homestead Credit: $805,105.62 (27.46 % of Real Estate Taxes)

Prorations: $215,561.67 (5.7 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102%

$ Disbursed 100% before 100.00% Prorations, with % of Original 98% Property Type Delinquents Charge 97.50% 96% Real 2,792,397 95.23% 95.89% 94% 95.23% Personal 614,133 97.50% Utility 220,787 100.00% 92% Pre - Proration 90% 90.19% Total 3,627,317 95.89% 88% Post - Proration Total 3,411,756 90.19% 86%

84% Real Personal Utility Pre - Post - Proration Proration Total Total 80 Union County FINAL REPORT County Territory % of School District Total Valuations County El Dorado School District 378,798,522 60.52% Junction City School District 54,845,703 8.76% Norphlet School District 40,476,628 6.47% El Dorado School District Junction City School District Parkers Chapel School District 49,631,217 7.93% Norphlet School District Smackover School District 61,414,672 9.81% Parkers Chapel School District Strong Huttig School District 40,761,177 6.51% Smackover School District Strong Huttig School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 399,766,482 $14,124,842.53 Adds 16,183 $655.96 Personal 187,011,683 $6,540,276.66 Errors 35,270,916 $1,241,415.73 Utility 39,149,754 $1,379,840.66 Disabled Veterans 1,860,224 $66,161.92 Total 625,927,919 $22,044,959.84 Net Total -37,114,957 -$1,306,921.69

Difference in Original Charges: Valuation Tax Dollars Real 0 $ 0.01 Personal -39,149,754 $ (1,379,840.66) Utility 39,149,754 $ 1,379,840.66 Total 0 $ 0.00

Homestead Credit: $2,724,613.41 (19.29 % of Real Estate Taxes)

Prorations: $564,075.19 (2.56 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 140% $ Disbursed before 120% 120.37% Prorations, with % of Original Property Type Delinquents Charge 100% 99.26% 99.31% Real 14,020,417 99.26% 96.75% 80% Personal 7,872,270 120.37% Utility 0 0.00% 60% Pre - Proration 40% Total 21,892,687 99.31% Post - Proration Total 21,328,612 96.75% 20% 0.00% 0% Real Personal Utility Pre - Post - Proration Proration Total Total 81 Van Buren County FINAL REPORT County Territory % of School District Total Valuations County Quitman School District 15,733,590 4.05% West Side School District 8,984,742 2.31% Searcy County School District 2,635,265 0.68% Quitman School District West Side School District Clinton School District 175,973,215 45.34% Searcy County School District Shirley School District 73,415,063 18.92% Clinton School District South Side School District 111,378,630 28.70% Shirley School District South Side School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 265,326,505 $9,353,754.65 Adds 1,078,380 $37,447.74 Personal 110,212,880 $4,011,754.67 Errors 2,126,076 $79,336.18 Utility 12,581,120 $431,682.41 Disabled Veterans 2,478,960 $85,869.58 Total 388,120,505 $13,797,191.73 Net Total -3,526,656 -$127,758.02

Difference in Original Charges: Valuation Tax Dollars Real -618,600 $ (22,091.37) Personal 0 $ (0.00) Utility 0 $ 0.00 Total -618,600 $ (22,091.37)

Homestead Credit: $1,214,471.27 (12.98 % of Real Estate Taxes)

Prorations: $816,519.02 (5.92 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102% $ Disbursed before 100% 100.84% Prorations, with % of Original 100.00% 100.23% Property Type Delinquents Charge 98% 98.81% Real 9,432,633 100.84%

Personal 3,964,150 98.81% 96% Utility 431,682 100.00%

94% Pre - Proration 94.31% Total 13,828,464 100.23% Post - Proration 92% Total 13,011,945 94.31%

90% Real Personal Utility Pre - Post - Proration Proration Total Total 82 Washington County FINAL REPORT County Territory % of School District Total Valuations County Siloam Springs School District 12,099,427 0.38% Elkins School District 54,539,591 1.71% Farmington School District 149,426,413 4.69% Siloam Springs School District Elkins School District Fayetteville School District 1,326,784,396 41.62% Farmington School District Greenland School District 81,925,735 2.57% Fayetteville School District Lincoln Consolidated School District 69,195,291 2.17% Greenland School District Prairie Grove School District 118,756,812 3.73% Lincoln Consolidated School District Springdale School District 1,319,350,329 41.39% Prairie Grove School District West Fork School District 55,764,793 1.75% Springdale School District West Fork School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 2,552,635,267 $103,837,788.41 Adds 1,683,175 $68,841.55 Personal 511,573,151 $20,602,780.59 Errors 1,943,357 $78,464.93 Utility 123,634,369 $4,999,897.99 Disabled Veterans 11,160,325 $448,761.87 Total 3,187,842,787 $129,440,466.99 Net Total -11,420,507 -$458,385.25

Difference in Original Charges: Valuation Tax Dollars Real -16,521,303 $ (673,396.13) Personal -123,634,372 $ (4,999,898.11) Utility 123,634,369 $ 4,999,897.99 Total -16,521,306 $ (673,396.25)

Homestead Credit: $11,053,447.79 (10.64 % of Real Estate Taxes)

Prorations: $2,867,193.34 (2.22 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 140% $ Disbursed 120% before 123.21% Prorations, with % of Original Property Type Delinquents Charge 100% 100.42% 100.17% 97.95% Real 104,269,524 100.42% 80% Personal 25,384,599 123.21% Utility 0 0.00% 60% Pre - Proration 40% Total 129,654,123 100.17% Post - Proration Total 126,786,930 97.95% 20% 0.00% 0% Real Personal Utility Pre - Post - Proration Proration Total Total 83 White County FINAL REPORT County Territory % of School District Total Valuations County Mt Vernon Enola School District 6,161,830 0.66% Midland School District 9,499,850 1.02% Bald Knob School District 65,699,240 7.04% Mt Vernon Enola School District Midland School District Beebe School District 164,872,534 17.67% Bald Knob School District Bradford School District 10,331,650 1.11% Beebe School District White County Central School District 46,429,330 4.98% Bradford School District Riverview School District 85,381,973 9.15% White County Central School District Pangburn School District 43,261,640 4.64% Riverview School District Rose Bud School District 34,843,740 3.73% Pangburn School District Rose Bud School District Searcy School District 466,437,200 50.00% Searcy School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 636,281,407 $23,322,367.53 Adds 1,866,109 $69,989.33 Personal 227,709,670 $8,354,282.48 Errors 2,455,916 $90,751.53 Utility 68,927,910 $2,568,315.70 Disabled Veterans 8,289,170 $306,489.93 Total 932,918,987 $34,244,965.71 Net Total -8,878,977 -$327,252.13

Difference in Original Charges: Valuation Tax Dollars Real -1,078,930 $ (39,866.08) Personal 0 $ 0.00 Utility 0 $ (0.00) Total -1,078,930 $ (39,866.08)

Homestead Credit: $4,958,723.50 (21.26 % of Real Estate Taxes)

Prorations: $1,001,589.81 (2.92 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 100%

$ Disbursed 99.62% before 99% Prorations, with % of Original 98.90% Property Type Delinquents Charge 98.67% 98.63% 98% Real 23,013,193 98.67%

Personal 8,322,820 99.62% 97% Utility 2,533,014 98.63% Pre - Proration 96% Total 33,869,028 98.90% 95.98% Post - Proration 95% Total 32,867,438 95.98%

94% Real Personal Utility Pre - Post - Proration Proration Total Total 84 Woodruff County FINAL REPORT County Territory % of School District Total Valuations County Cross County School District 213,415 0.22% Wynne School District 343,814 0.35% Brinkley School District 8,688,838 8.81% Cross County School District Wynne School District Augusta School District 46,505,524 47.15% Brinkley School District McCrory School District 42,877,120 43.47% Augusta School District McCrory School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 60,465,591 $2,062,786.98 Adds 86,531 $2,932.95 Personal 23,062,670 $793,499.88 Errors 61,485 $2,079.83 Utility 15,100,450 $518,333.88 Disabled Veterans 338,062 $11,592.01 Total 98,628,711 $3,374,620.75 Net Total -313,016 -$10,738.89

Difference in Original Charges: Valuation Tax Dollars Real -154,863 $ (5,214.41) Personal 0 $ (0.01) Utility 0 $ (0.01) Total -154,863 $ (5,214.42)

Homestead Credit: $378,485.26 (18.35 % of Real Estate Taxes)

Prorations: $192,711.79 (5.71 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 102%

$ Disbursed 101% 101.54% 101.37% 101.26% before Prorations, with % of Original 100% 100.00% Property Type Delinquents Charge 99%

Real 2,094,627 101.54% 98%

Personal 804,343 101.37% 97% Utility 518,310 100.00% 96%

Pre - Proration 95% 95.55% Total 3,417,280 101.26% Post - Proration 94% Total 3,224,569 95.55% 93%

92% Real Personal Utility Pre - Post - Proration Proration Total Total 85 Yell County FINAL REPORT County Territory % of School District Total Valuations County Danville School District 37,890,057 18.24% Dardanelle School District 81,523,154 39.24% Western Yell County School District 41,979,487 20.20% Danville School District Dardanelle School District Two Rivers School District 46,383,202 22.32% Western Yell County School District Two Rivers School District

2009 County Assessments Original Charge Adjustments Property Type Valuation Tax Dollars Type Valuation Tax Dollars Real 149,835,498 $5,205,973.15 Adds 1,426,444 $54,182.37 Personal 44,919,140 $1,549,108.87 Errors 872,634 $28,053.38 Utility 13,021,262 $446,886.13 Disabled Veterans 1,141,955 $39,426.30 Total 207,775,900 $7,201,968.14 Net Total -588,145 -$13,297.31

Difference in Original Charges: Valuation Tax Dollars Real -1,109,560 $ (37,685.15) Personal 0 $ 0.01 Utility -339,839 $ (10,618.01) Total -1,449,399 $ (48,303.16)

Homestead Credit: $1,187,731.97 (22.81 % of Real Estate Taxes)

Prorations: $307,097.08 (4.26 % of Total Property Taxes)

2010 Disbursement Rates 2010 County Disbursement Rates 104% $ Disbursed before 102% 102.46% Prorations, with % of Original Property Type Delinquents Charge 100% 99.97% Real 5,141,352 98.76% 99.63% 98% 98.76% Personal 1,587,230 102.46% Utility 446,732 99.97% 96% Pre - Proration 95.37% 94% Total 7,175,314 99.63% Post - Proration Total 6,868,216 95.37% 92%

90% Real Personal Utility Pre - Post - Proration Proration Total Total 86

Appendix A

Understanding County Reports

Understanding County Reports

Below is an explanation of each section of the report.

County Territory

This section breaks down the county’s total assessments into the school districts containing the property. The percentage of the county assessments contained in each school district is also calculated.

2009 County Assessment Totals

This section breaks down the county’s total assessments into property types. The actual tax dollars (for school millage only) is also calculated.

Original Charge Adjustments

This section details the assessment adjustments made from the original charge. These figures are given as values and tax dollars (extended by total school millage) by adjustment type. “Adds” increase the original charge; “Errors” and “Disabled Veterans” decrease the original charge. The net total adjustment is also calculated.

*The original charge was not adjusted before calculating the disbursement rate in this report.

Differences in Original Charges

This section details any differences found in the original charge for each property type between the figures on file with the Department of Education (and thus used for funding calculations) and those reported on the Act 27/272 Reporting Template (and thus appearing on the county final tax settlement). All changes to original charges should be reported to the Department of Education throughout the year to allow for funding adjustments.

A1 Homestead Credit

This section shows the amount of money received (prorated for schools only) in lieu of property taxes. The percentage of the overall real estate taxes (for schools) paid by the Homestead Credit is also calculated.

Prorations

This figure is the net dollars spent by the county for operations (prorated to schools only). This figure includes: collector’s commission, assessor’s salary, real estate cost, personal property cost, clerk’s fees, EQ Board expenses, reappraisal expenses, miscellaneous expenses, net treasurer’s commission, collector/treasurer’s interest, excess collector’s commission, and miscellaneous credits.

The percentage of total tax dollars (for schools only) used in prorations is also calculated.

County Disbursement Rates

This section calculates the county’s disbursement rate to schools before considering dollars spent on prorations and after including delinquent collections. These rates are provided by property type and totaled.

The last row (in yellow) calculates the county’s disbursement rate to schools after considering dollars spent on prorations and including delinquent collections.

A2