GEORGE ROSE SMITH, Justice.
The State of Arkansas, like most states, assists its counties financially by distributing part of the State's revenues, called county turnback funds, to the counties every year. Since the enactment of the 1973 Revenue Stabilization Act, the formula for distribution has been to divide 75% of the funds equally among the 75 counties and to divide the other 25% proportionately by population according to the most recent federal decennial census...
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