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Attorney General Opinions
AG Opinions: from election commissions to tax exempt property
AG OPINION NO. 2017–039
The Attorney General determined that County Board of Election Commissioners has no authority to contract to hire labor, services or an employee to act as election coordinator. The county judge and other Constitutional county elected officials have the authority to hire or fire their employees. The AG noted that the county judge under Amendment 55, § 3, is vested with the authority to authorize and approve disbursement of county funds. Further, the county judge has authority under Ark. Code § 14-14-1102 to enter into necessary contracts or other agreements to obligate county funds and to approve expenditure of county funds.
AG OPINION NO. 2017–077 The AG opined that a court would likely find no impediment to a county civil attorney simultaneously serving as a state representative and county attorney. The AG noted there’s no constitutional prohibition to serving as county civil attorney and state representative; and determined that the position of county civil attorney likely would be held by a court to not be a public office. The AG noted a county civil attorney does not have: tenure, a term of office, a commission, a requirement to take an oath of office, and wields no power of the sovereign, etc. Decision authority is lacking in the county civil attorney; and the power to advise is not a sufficient factor to confer a public office. The AG noted that deputy prosecuting attorneys are deemed to be public officers (See: Martindale v. Honey, 259 Ark. 416 (1976).
AG OPINION NO. 2017–067 The AG explained that the tax exempt status of property purchased by a city does not become effective until Jan. 1 of the tax year following the purchase. The AG exMark Whitmore AAC Chief Counsel plained that tax status of a property is established when it is assessed, as of Jan. 1; and a lien equal to the amount of the tax owed attached to the property on the first Monday of the January when the assessment occurs. The AG determined that the ad valorem taxes must be paid for the entire year including the purchase date even by a tax-exempt entity. There are numerous previous AG opinions making the same determinations (See Attorney General Opinions Nos. 2008136; 2008-023; and 94-302).
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