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RECENT ATTORNEY GENERAL OPINIONS AG OPINION NO. 2012-088
AG noted some legislative clarification may be warranted.
Most fees charged by sheriffs in civil and criminal proceedings are found under A.C.A. 21-6-307. A.C.A. 16-90-113 directs that costs and fees charged upon a criminal shall be set forth in the judgment of conviction. Fees assessed in criminal cases are collected as part of the judgment of conviction and paid by the convicted criminal defendant. Civil fees set forth under A.C.A. 21-6-307 are mandatory fees to be charged by the sheriff’s office for services rendered by his deputies. Fees in civil cases include such civil processes as serving and returning summons, subpoenas, writs of execution, writs of garnishment, etc; and fees for posting of notices. Generally, fees in civil cases are collected up front prior to render service or withheld such as the commission for sale upon execution. Commissions for selling property levied upon for execution are 10 percent of the sale price. Sheriffs perform valuable services in civil process and the fees under A.C.A. 21-6-307 are distributed 75 percent of to the county treasurer for the county general fund and 25 percent shall remain with the sheriff’s communication and facility fund. Civil attorneys may seek reimbursement of costs from the defendant party in the civil judgment.
AG OPINION NO. 2012-081
Te Attorney General explained that the levy of a special sales tax to support Public Mass Transportation and Facilities may be put to the vote of the people in accordance with 26-73-110 through 112 by majority vote of the quorum court to call a special election for a special mass transit sales tax. A.C.A. 14-14- 905 which allows the quorum court to refer matters to the voters by three-fifths super majority vote simply does not apply to the levy of a special mass transit sales tax. Also, it is likely unnecessary in the referral of a mass transit sales tax in accordance with 26-73-110 through 112 to recite the rebate provisions set forth under Act 1273 of 2003 and other Streamline Sales Tax laws because these provisions are instilled by law. However, the
COUNTY LINES, WINTER 2013 AG OPINION NO. 2012-104
Attorney General Opinion No. 2012-104: expounds on the previous opinion of the AG, Attorney General Opinion No. 2012-010, which made clear that mineral interests of churches or cemeteries property are taxable and not exempt under the property tax imposed by the Arkansas Constitution under Article 16, Sections 5; and all laws seeking to exempt property not specifically exempted are void as per Article 16, Sections 6 of the Arkansas Constitution. Te AG further explained that producing mineral interests are not exempt from taxation except minerals owned by the United States
or Federal government.
State, local and all other entities such as improvement districts, conservation districts, fire departments, non-profit corporations, charities, etc., are not exempt. Also, the AG made clear a person may not claim exemption of producing mineral interests under the exemptions afforded by the Homestead tax protections under Amendment 79, which applies only to the surface estate used as the taxpayer’s principal place of residence, the occupied surface residential premises. Likewise, the AG found that the homestead exemption afforded disabled veteran’s under A.C.A. 26-3-306 does not apply to producing mineral interests.
AG OPINION NO. 2012-120
Te Attorney General concluded that a county may direct county administrative staff to assist a solid waste district, solid waste board or rural development authority of the subject county. Both solid waste districts and rural development
authorities are governmental
entities performing county functions with public purposes and using public funds. Directing county staff to assist these public entities on their governmental purposes does not constitute prohibited appropriation of public funds for a private purpose nor prohibited appropriation to a private entity. However, the AG found under Attorney General Opinion No. 2012-094 that appropriation of
A custodian or requesting party seeking
to ascertain whether a custodian’s decision is consistent with the Freedom of Information Act (FOIA) under A.C.A. 25-19-105(c) must supply the AG with: (a) a copy of the request or what records specifically are being requested; (b) what records, if any, the custodian intends to release; and (c) what factual determinations went into both the custodian analysis or the requesting party’s position. Frequently, the AG is not provided any of the foregoing necessary information
and is unable to to determine
whether the decision of the custodian is consistent with the FOIA. Similarly, under Attorney General Opinion No. 2012-113 the AG was unable
determine if the
custodian was acting consistent with the FOIA because no party supplied the documents or information required as explained by Attorney General Opinion No. 2012-117, above. Tere was apparently blanket request to the former employer for the release of the entire employment file of a former employee. Tere was apparently a blanket response by the employee that the request was an unwarranted invasion of privacy. Parties seeking rulings by the AG must supply the necessary information. Under Attorney General Opinion No. 2012-115 the custodian supplied the proper documents and information and was deemed
“Recent AG Opinions” Continued to Page 13 >>>
11 drug attorney AG Opinions control
funds or federal forfeiture funds under
A.C.A.
5-64-505 by a
prosecuting for
health club membership training
as
constitute illegal
may an
prohibited
exaction by
the Arkansas Constitution, Article 16, Section 13 and Article 12, Section 5.
AG OPINION NO. 2012-117
Mark Whitmore AAC Chief Counsel
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