Registration is now open for the 2026 Fraud and Consumer Protection Summit. Click here to register.
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VietnameseRegistration is now open for the 2026 Fraud and Consumer Protection Summit. Click here to register.
Registration is now open for the 2026 Fraud and Consumer Protection Summit. Click here to register.
Registration is now open for the 2026 Fraud and Consumer Protection Summit. Click here to register.
Question 1: Per A.C.A. § 14-20-108(a)(1)(A), when membership dues are collected by the tax collector’s office, does a private nonprofit entity, such as one formed under subchapter 501(c)(3) or (4), become a fire protection improvement district as stated in A.C.A. § 14-284-201?
Question 2: If the response to the above question is “no,” then are the membership dues to the private nonprofit entity entered onto the property tax statement after the ad valorem real estate/millage/assessed mandatory tax total as a volunteer collection?
Brief Response: To answer the first two questions together, a private nonprofit volunteer fire department and a fire protection district are distinct entities governed under two different statutes, and A.C.A. § 14-20-108 does not convert one into the other. Membership dues collected under A.C.A. § 14-20-108(a)(1)(B) are listed on the annual real property tax statements and collected at the same time as real property taxes, while dues collected under A.C.A. § 14-20-108(a)(1)(A) are not.
Question 3: Under Arkansas law, is it lawful for a county treasurer to collect a commission on such collections?
Brief Response: Yes, a county treasurer must collect a 2% commission if the treasurer is designated as the county official responsible for collecting and remitting volunteer fire department dues under A.C.A. § 14-20-108(a)(1)(A) because those funds pass through the treasurer’s hands. But a treasurer cannot collect a 2% commission on dues collected under A.C.A. § 14-20-108(a)(1)(B) when the dues are collected by the county collector and remitted directly to the volunteer fire department without passing through the treasurer’s hands.
Question: Is the custodian’s decision to release the records with redactions consistent with the Arkansas Freedom of Information Act (FOIA)?
Brief Response: The records provided for my review are mixed records. The emails constitute the personnel records of the employees they mention, and their release would not constitute a clearly unwarranted invasion of personal privacy. Accordingly, the custodian's decision to release the emails is consistent with the FOIA. The "Supervisory Evaluation Form," "Administrative Evaluation Form," and "Memorandum" constitute employee-evaluation records. Likewise, the "Sustained Complaints/Corrective Action" sections of the "Officer Resumes" constitute employee-evaluation records when they contain disciplinary information. I agree with the custodian's decision to withhold the evaluation records of employees who were neither suspended nor terminated. As to employees who were suspended or terminated, it is my opinion that the custodian's decision to release those records is consistent with the FOIA, provided the remaining elements of the four-part test have been satisfied. Because the records submitted for my review contain only proposed redaction markings rather than actual redactions, I cannot determine whether the redactions comply with the FOIA. The custodian must ensure that any redactions made are consistent with the statute. Finally, the basis for some of the proposed redactions is unclear. Under A.C.A. § 25-19-105(a)(3)(B), any asserted exemption should be identified. Determining whether certain information is responsive to the FOIA requests falls outside the scope of my statutory review under A.C.A. § 25-19-105(c)(3)(B)(i).
Question: Is Elevate, a private nonprofit in Hot Springs that provides an after-school program for children, subject to the Arkansas Freedom of Information Act (FOIA) because it receives public funding and, if so, must its governing board hold its meetings in public?
Brief Response: A private nonprofit organization like Elevate is subject to the FOIA only if (1) it receives public funds and (2) its activities are intertwined with those of the government. In my opinion, based on the information submitted with your request, Elevate meets the first element but not the second. Therefore, it is my opinion that Elevate is not subject to the FOIA and not required to hold public meetings under the FOIA.
