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 (a): In the event a circuit judge decides to employ a secretary under the provisions of 16-13-219(b), would the position and the salary of each secretary need to be fixed by the quorum court of the county or counties involved in accordance with and as required by 16-13-219(b), 14-14-801(b)(6), and Amendment 55, Section 3?
Brief Response: The circuit court may create and fill the statutory position of secretary, but the quorum court is responsible for fixing the secretaryโs salary at a โreasonableโ level, absent a showing by the circuit court of an โabsolute necessityโ for a certain salary.
Question 1 (b): May the quorum court refuse to create such a position after request by a circuit judge? If so, on what bases?
Brief Response: No, the quorum court cannot refuse to create the position of secretary if requested by a circuit court under statute.
Question 1 (c): Many circuit judges employ trial court administrators, a more specialized and highly trained position, that exists as an employee of the State of Arkansas. Is the county-employee secretary position referenced in 16-13-219(b) made obsolete and supplanted by the more recent trial court administrator position that exists as state employee?
Brief Response: No. The positions of โsecretaryโ and โtrial court administratorโ are two distinct circuit-court positions governed by separate statutes and subject to the authority of separate public bodiesโone county and one state. Additionally, the General Assembly has not repealed and โsupplantedโ one position with the other.
Question 2: Are circuit court claims for expenses required to be budgeted, appropriated and paid in accordance with the county claims process pursuant to 14-23-101 et seq.?
Question 3: Are circuit court claims for juror per diem compensation or mileage required to be budgeted, appropriated, and paid in accordance with the county claims process pursuant to 14-23-101 et seq.?
Brief Response: To answer Questions 2 and 3 together, claims for circuit court expensesโincluding juror per diem compensation or mileageโmust be budgeted, appropriated, and paid under the county claims process, although the authority of the quorum court and county judge in processing such claims is ministerial, not discretionary.
Question 4 (a): Would an order by a circuit judge for payment [of] any of the matters above under questions number 1, 2, or 3 be sufficient by itself to authorize payment without a sufficient appropriation by the quorum court and the approval of the claim by the county judge?
Brief Response: Only if the expenditure is necessary and essential for the court to operate. Absent a showing of absolute necessity, the circuit judgeโs order is not sufficient to authorize payment.
Question 4 (b): May payment for the matters above be submitted for payment by the county clerk or approval by the county judge of a claim, without an appropriation by the quorum court?
Brief Response: No. Because a secretaryโs salary โshall be fixed by the quorum court,โ an appropriation by the quorum court is necessary before payment may be made.
Question 4 (c): May the county treasurer disburse county funds from the county general fund or any funds in the hands of the county treasurer in the absence of the approval of a claim? And an appropriation by the quorum court of a sufficient sum in the budget?
Brief Response: No. The county treasurer cannot disburse county funds from the county general fund or any other funds in the treasurerโs possession without approval of a claim or an appropriation by the quorum court.
Question 5: County budgets are to include line-item appropriations in accordance with the county financial management system.
(a) Is there an exception to the requirements of the financial management system and line-item budgets for the circuit court budgets which would authorize payments without appropriations by the quorum court?
Brief Response: There is no exception that would authorize such payments without an appropriation by the quorum court, unless the expenditure is necessary and essential for the court to operate.
(b) Are the various counties in the judicial district required to participate and appropriate funds pro rata share of the utilities and building/content insurance for the circuit courts?
Brief Response: No. The applicable statutes do not impose a pro rata sharing requirement for circuit court expenses.
(c) To the extent state funds are sufficient, is it necessary that attorney ad litem funding be budgeted, appropriated, and paid in accordance with the county claims process pursuant to 14-23-101 et seq.?
Brief Response: No. Because an attorney ad litem is paid from funds appropriated for that purpose to the Administrative Office of the Courts, such funding is not budgeted, appropriated, and paid through the county claims process.
Question 1: Pursuant to Arkansas Code ยง 26-3-301(12)(A) and (B), should South City Church be declared and granted a tax exemption from property taxes for its location at the former P.F. Changโs restaurant, more specifically, 317 South Shackleford?
Question 2: Is the churchโs usage of the property for worship, community gathering, and incidental retail sale of coffee purposes consistent with the exemption for โdedicated church propertyโ consistent with Arkansas Code ยง 26-3-301(12)(A)?
Question 3: Does the partial usage of the location as a retail coffee shop negatively affect its potential to be declared tax-exempt?
Question 4: If a property is used partially for church purposes and partially for commercial purposes, does Arkansas Code ยง 26-3-301(12)(B) preserve the exemption for the entire parcel?
Brief Response: These questions implicate issues that are currently the subject of pending litigation, including the applicable burden of proof and standard of construction for tax exemptions. It is the longstanding policy of the Office of the Attorney General, as a member of the executive branch, to decline to opine on matters that are pending before the courts for resolution. Thus, I must refrain from opining on the applicable burden of proof here. But I note that the burden of proof can, and often does, determine the outcome of a case. The governing standards of review are likewise critical when interpreting the applicable constitutional and statutory provisions. Consequently, I cannot determine whether the assessorโs decision in this instance is consistent with the law.
Question: Is the custodianโs decision to release the records with redactions consistent with the Arkansas Freedom of Information Act (FOIA)?
Brief Response: For the reasons set forth in the opinion, the custodianโs decision to release the records as redacted is partially consistent with the FOIA. But much of the redacted information remains visible through the redactions. The custodian must review the records to ensure that exempt information is properly redacted so that it cannot be read. The workerโs compensation records, the โWeek 1 Evaluation,โ and the commendation and promotion records must be withheld from release.