As used in this subchapter and § 26-80-101 et seq.:
(1) “Additional maintenance and operation millage” means millage levied by the electors of a local school district for maintenance and operation in excess of those required by the uniform rate of tax;
(2) “Debt service millage” means the total number of mills voted by the electors of a school district to be pledged as security for the retirement of bonded indebtedness;
(3) “Dedicated maintenance and operation millage” means millage levied by the electors of a local school district and used for those purposes set forth under § 26-80-110;
(4) “Maintenance and operation millage” means millage levied by the electors of a local school district for the maintenance and operation of the school district;
(5) “Millage rate” means the millage rate listed in the most recent tax ordinance approved by the county quorum court under the authority of § 14-14-904;
(6)
(A) “Net revenues” means actual revenues from taxes due and payable after January 1, 1997, rounded to the nearest hundredth minus any commission fees authorized by law to be collected or withheld for later distribution by the county offices.
(B) No additional fees shall be charged for transmittal or redistribution of funds by any county or state office in carrying out the procedures established to comply with the requirements of Arkansas Constitution, Amendment 74; and
(7)
(A) “Uniform rate of tax” means a uniform rate of ad valorem property tax of twenty-five (25) mills to be levied on the assessed value of all taxable real property, personal property, and utility property in the state to be used solely for maintenance and operation of the schools.
(B)
(i) In calculating compliance with the uniform rate of tax imposed by Arkansas Constitution, Article 14, § 3, as amended by Arkansas Constitution, Amendments 11, 40, and 74, only those mills voted for maintenance and operation shall be used in the calculation.
(ii) Dedicated maintenance and operation millage shall not be included in the calculation.