Press Releases

Question 1: May a quorum court increase the levied dues for volunteer fire departments without an election?

Brief Response: The answer depends on whether the voters originally set a specific rate of dues.

Question 2: May dues for volunteer fire departments be assessed on a rural parcel (timberland) without either a residence or business with an occupiable structure?

Brief Response: No. Under A.C.A. § 14-20-108, as amended by Act 673 of 2025, quorum courts are authorized to levy dues for a volunteer fire department whose fire protection district covers an unincorporated area of the county only “on each residence and on each business having an occupiable structure.”

Question 1: Subject to current state law and the underlying deed, may the Boy Scouts convey and transfer any of their acreage to a third party without title reverting and vesting back to the State of Arkansas?

Brief Response: As explained more fully in the opinion, no. A reviewing court would likely uphold the restraints on alienation in the 1976 deed, which were required by Act 167 of 1973.

Question 2: In light of the unique circumstances in which it was passed and enacted, is Act 167 of 1973 still valid state law or has it been superseded and replaced by Act 320 of 1973, Act 38 of 1991, or any other more recent Act?

Brief Response: Act 167 of 1973 is still valid state law. But the General Assembly passed Act 1026 of 2025, which is not yet effective, to amend Act 167 of 1973.

Question 1: Does A.C.A. § 13-2-404(c)(3) allow a library board to present a claim to the county treasurer for the entire undistributed balance in the county public library fund?

Brief Response: Yes.

Question 2: If the library board receives payment of the entire undistributed balance in the county public library fund, is the board authorized to (a) control and hold the entire balance with no time limit or other limitations, (b) keep the balance in a bank account separate from and outside of the control of the county treasurer, and (c) pay the board’s expenditures directly pursuant to a resolution or budget adopted by the board?

Brief Response: When a library board receives the undistributed balance of the county public library fund, the board must place that money into a bank account in the name of the library board.  Then the board must pay the board’s “expenditure[s] pursuant to an appropriate resolution or budget adopted by the governing library board.”  I have not been able to locate any authority under which the county treasurer could control the board’s bank account. As to limitations, the board must comply with the comprehensive financial management system requirements in A.C.A. § 14-21-101 and Amendment 38, § 2 of the Arkansas Constitution, which requires that “[t]he proceeds of any tax voted for the maintenance of a county public library … shall be segregated … and used only for that purpose.”

Question 3: If the library board receives payment of the entire undistributed balance in the county public library fund, are there any additional applicable procedures required other than those set forth in A.C.A. § 13-2-404(c) and the subsections thereof?

Brief Response: Please see my response to Question 2. Other than those procedures discussed in this opinion, I am not aware of any other procedures related to transferring these funds between the county treasurer and the library board.

Question 4: If the answer to Question 1 is yes, and the library board takes custody of its funds, but does not spend all the funds, what must be done with the remainder at the end of the financial year? Must they be returned to the treasurer at that time, or may those funds be retained by the library board?

Brief Response: At the end of the financial year, funds that have been appropriated but not yet spent should remain in the custody of the library board.  If there are unappropriated and unspent funds at the end of the financial year, then the funds disposition depends on whether the quorum court has enacted a certain ordinance.

Question 5: If the answer to Question 1 is no, must any funds currently held by a library board under a scenario as described in Question 1 be returned to the treasurer? If so, what is the appropriate procedure to return such funds to the treasurer?

Brief Response: Please see my response to Question 1.

Question 6: Should the language in Opinion No. 2017-144 regarding county library boards be considered as the Attorney General’s interpretation of A.C.A. § 13-2-404(c) or merely discussion of the civil-office issue?

Brief Response: Opinion No. 2017-144 concerns “civil offices” under Article 5, § 10 and Article 7, § 53 of the Arkansas Constitution. While that opinion does reference A.C.A.§ 13-2-404(c), it does not include an interpretation of that provision as it pertains to your questions.