AAC
AG OPINIONS
From road funds to equalization boards AG OPINION NO. 2021-045 Whenever dedicated road funds are used to purchase real property, may a portion of the real property be used by the road department? For lease for other purposes? For use by other governmental entities? For lease and use to non-profit organizations? The AG determined that the answer is in the affirmative as to all of these uses. The uses of county road taxes from millage and road taxes, except for State Aid funding, permit the purchase of real property. A lease to a non-profit for use is permitted either at market value or for a nominal sum — less than market value provided there is an adequate public advantage and adequate consideration. In this instance, the primary use of the real property was for the road department (expansion of the current road department facilities). Interim uses of a portion of the real property were proposed, and lawful as per the Attorney General, for other governmental entities and non-profit organizations. AG OPINION NO. 2021-053 The AG was posed several questions regarding the homestead property tax credit and veteran’s property tax exemption. The AG explained that the homestead tax credit afforded under Amendment 79 of the Arkansas Constitution and Ark Code § 26-26-119 plainly limits the claim to one homestead credit per year. The AG determined that a married couple that owns multiple residences jointly cannot each claim an additional or separate homestead credit. Ark Code § 26-26-119(a) and Ark Code § 26-26-118(b) by operation
of law preclude spouses claiming multiple homestead credits. Likewise, a married couple owning multiple residences jointly cannot claim both a homestead property tax credit and a veteran’s property tax exemption. A homestead credit under Ark Code § 26-26-118 is unavailable to a disabled veteran claiming a property tax exemption under Ark Code § 26-3-306.
Mark Whitmore Chief Legal Counsel
AG OPINION NO. 2021-057 The AG had the opportunity to explain the meaning of Ark Code § 26-27-324, the training conducted by the Assessment Coordination Division (ACD) for board of equalization members. The question was whether the training had to be conducted online or in person. The law provides for comprehensive training for equalization boards but does not designate the manner or method of conducting the training. The law required the training materials to be made freely available online, but did not direct that the training be conducted online. The ACD conducts the subject training to assist members of the board of equalization to better perform their duties under the law. The legislature was not attempting to mandate the manner of conducting this training.
The AAC hosted a Fine Collection Seminar on Wednesday, April 20, 2022. In attendance were those in sheriff’s and circuit clerk’s offices who collect fines. The group of about 70 heard about fine collection policies, procedures, and best practices. Presentations focused on software and credit card processing, state income tax setoff, suspension of driver’s licenses, the ArDot Litter Pickup Program, debtor’s prison, order of payment, and more. In this photo, AAC Legal Counsel Lindsey French passes out materials to attendees.
— Photo by Caitlin Brown COUNTY LINES, SPRING 2022
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