Arkansas Code Title 6. Education § 6-14-118. Expenses

(a)(1) Except as provided in this section, for school elections, the school district shall reimburse the county for the cost of the school election.

(2) Subdivision (a)(1) of this section includes the cost of a special school election.

(b)(1) If the school election is held in an even-numbered year, the school district shall reimburse each county in which the school election appears on the preferential primary election or general election ballot for additional costs incurred by the county when holding the school election in conjunction with the preferential primary election or general election.

(2) Total reimbursement under subdivision (b)(1) of this section shall not exceed an amount equal to the amount the school district reimbursed one (1) or more counties in the aggregate for the last contested school election in an odd-numbered year.

(1) The school election is held in an even-numbered year; and

(2) The preferential primary election or general election which the school election is held in conjunction with does not result in the holding of a general primary election or a general runoff election in the county so that the school runoff election is the only issue on the ballot.