Ensuring the proper collection and disbursement of late assessment fees (Amendment of ACA § 26-26-201(d)) Te law currently reads that the county assessor should utilize the 50-cent late assessment fee. In some counties, there is a fund set up for this money, but in many, it goes into county general and sometimes never makes its way back to the assessor’s office for its lawful purpose. Tis provision would mandate that the county set up an assessor’s late assessment fee fund to ensure that the money is being used for its lawful purpose.
Only one homestead credit per year (Amendment of ACA § 26-26-1118(b)(4))
ACA § 26-26-1118 currently reads that it would be possible for a homeowner to, in February, claim a homestead on his or her home, sell it, buy a new house, and then claim the homestead on the new house as well. However, ACA § 26-26-1119 follows by saying, “No property owner shall claim more than one home- stead property tax credit for each year.” Adding this language to the end of ACA § 26-26-1118 will clarify that even under the previous circumstances, where two homestead credits may be eli- gible, a property owner can only claim one per year.
Actual and obvious error (Amendment of ACA § 26-28-111(c))
Tis provision stems from a case in which the court made a questionable ruling that it was an actual and obvious error for the assessor to not exempt a property owner for three years when they never applied for an exemption and voluntarily paid the taxes those years. Tis bill amends the law to state that when a property owner does not apply for a tax exemption for a particular year, it will not be an actual and obvious error worthy of a refund for the assessor to not exempt the taxes, even if it is later determined that the property would have been properly exempt had the owner applied for an exemption.
County coroner certification and salary bill Coroners
(Amendment of ACA § 14-14-1212 and § 14-14-1210) Tis bill authorizes a quorum court to fix by ordinance the an- nual salary of a certified coroner with the schedule of maximum salary provided under ACA § 14-14-1210(d). It states certifica- tions of satisfactory participation and completion of medicolegal death investigation training for this statute to be provided from the Arkansas Commission on Law Enforcement Standards and Train- ing or the American Board of Medicolegal Death Investigation.
Concerning injuries to domesticated animals by dogs (Amendment of ACA § 20-19-102)
Justices of the Peace
Tis bill removes justices of the peace from the role of judge in a dispute when Neighbor A’s dog injures or kills Neighbor B’s live- stock and places such disputes in the proper jurisdiction in order to comply with Amendment 80 of the Arkansas Constitution.
Right of mechanics and artisans to sell property held for debt (Amendments of ACA § 18-45-101 & § 18-45-205) Tis is a post-Amendment 55 clean up bill. Te mechanics and
artisans code sections were overlooked after Amendment 55 was passed, and justices of the peace still probably have unconstitu- tional judicial roles in the filing and processing of these liens. Tis bill would put this duty with the circuit courts where it belongs and in line with modern jurisdictions.
Control burns (Amendment of ACA § 14-16-117) Tis amendment streamlines the application process for con-
trolled burns in unincorporated areas of the county. Property owners will now apply to the county judge not the quorum court. Te county judge and the fire department will ultimately approve or disapprove controlled burns in these areas.
The AAC policy team
Debbie Wise,
Chair, Legislative Committee
Chris Villines, Executive Director
Mark Whitmore, Chief Legal Counsel
Josh Curtis,
Governmental Affairs Director
Lindsey Bailey, Legal Counsel
Eddie Jones, Consultant
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Wes Fowler, Consultant
Scott Perkins, Communications Director
Christy L. Smith, Communications Coordinator
COUNTY LINES, FALL 2016
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