In 1995, Arkansas enacted two new bills that changed the way in which schools were financed. Act 916 required all school districts to levy a 25-mill tax based on an assessment ratio of 20 percent of use value on all property for maintenance and operation. The act also revised biennial appropriations for the State Department of Education,…

This paper describes school consolidation in six small towns in South Nevada County, Arkansas. None of the six schools had the resources to meet the requirements of advanced programs set by the Arkansas Educational Standards Act. School boards met with each community to gather support for consolidation, discussing increased taxes to pay for a new…