AR SB43

Appropriates $3,830,790 from the Miscellaneous Agencies Fund Account for personal services and operating expenses, including $1,756,225 for regular salaries, $325,000 for Assessor's School, and $150,000 for assessment education incentives

Authorizes a maximum of 33 regular employees and 3 temporary/part-time "Extra Help" positions for the Assessment Coordination Division

Appropriates $15,750,000 from the Arkansas Real Property Reappraisal Fund to pay counties and professional reappraisal companies for real property reappraisal costs

Establishes fund transfer mechanism where 76% comes from the Department of Education Public School Fund Account, 16% from the County Aid Fund, and 8% from the Municipal Aid Fund, with total transfers capped at $14,250,000 per fiscal year

Appropriates $55,000 from cash funds and $60,000 from the County Assessors' Continuing Education Trust Fund for operating expenses and continuing education programs