School districts are required to hold an annual school election and must comply with various legal requirements concerning budget publication, school tax rates, and school elections. The Division of Elementary & Secondary Education (DESE) provides suggestions to assist school districts in meeting the requirements and include sample budgets. 

Arkansas Code Annotated § 6-14-102(a)(1)(A) reads as follows: 

(a)(1)(A) The annual school election shall be held in each school district of the state: 

(i)In even-numbered years, on the date of the:

(a)Preferential primary election; or

(b)General election; and

(ii)In odd numbered years, on the:

(a)Second Tuesday in November; or

(b)Second Tuesday in May. 

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