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14-15-203. Pro rata contribution to salaries.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-15-203. Pro rata contribution to salaries.
(a)(1) It is declared to be the policy of the state and local governments of Arkansas that from and after July 1, 1947, the state and every county, municipality, school district, and other taxing unit, excepting only special improvement districts to which the county assessor is not required by law to render service, receiving ad valorem or other tax funds collected by county collectors or certified to the Chief Fiscal Officer of the State pursuant to § 26-26-310 by county collectors shall contribute funds for the payment of the salaries, and the necessary expenses incurred in the performance of their official duties, of the county assessors and their deputies.
(2)(A) At least twenty (20) days prior to the quorum court meeting at which the annual budget is adopted, the county assessor shall provide to each taxing unit a copy of the proposed budget of the county assessor for the next year.
(B) At least ten (10) days prior to any meeting of the quorum court at which an amendment adding an appropriation exceeding one percent (1%) of the original budget amount to the budget of the county assessor shall be presented, the county assessor shall provide to each taxing unit a copy of the proposed amendment.
(C) Copies of the budget and any amendments shall be provided by giving copies to the following:
(i) For the county, to the county clerk;
(ii) For a municipality, to the clerk or recorder; and
(iii) For a school district, to the superintendent.
(b)(1) For the purpose of carrying out this policy, the amount to be contributed annually by each of the taxing units shall be in the proportion that the total of such taxes collected or certified to the state pursuant to § 26-26-310 for the benefit of each taxing unit bears
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-15-203
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:14-15-203
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a0ba2ab91e1372d4a98135bb31843e6669b165756d4e84f070eb647fd7160f18
Source location: content.xml paragraph 3504
Stored source content
14-15-203. Pro rata contribution to salaries.
(a)(1) It is declared to be the policy of the state and local governments of Arkansas that from and after July 1, 1947, the state and every county, municipality, school district, and other taxing unit, excepting only special improvement districts to which the county assessor is not required by law to render service, receiving ad valorem or other tax funds collected by county collectors or certified to the Chief Fiscal Officer of the State pursuant to § 26-26-310 by county collectors shall contribute funds for the payment of the salaries, and the necessary expenses incurred in the performance of their official duties, of the county assessors and their deputies.
(2)(A) At least twenty (20) days prior to the quorum court meeting at which the annual budget is adopted, the county assessor shall provide to each taxing unit a copy of the proposed budget of the county assessor for the next year.
(B) At least ten (10) days prior to any meeting of the quorum court at which an amendment adding an appropriation exceeding one percent (1%) of the original budget amount to the budget of the county assessor shall be presented, the county assessor shall provide to each taxing unit a copy of the proposed amendment.
(C) Copies of the budget and any amendments shall be provided by giving copies to the following:
(i) For the county, to the county clerk;
(ii) For a municipality, to the clerk or recorder; and
(iii) For a school district, to the superintendent.
(b)(1) For the purpose of carrying out this policy, the amount to be contributed annually by each of the taxing units shall be in the proportion that the total of such taxes collected or certified to the state pursuant to § 26-26-310 for the benefit of each taxing unit bears to the total of taxes collected for the benefit of all taxing units.
(2) The pro rata contribution of the salaries and expenses of any taxing unit that receives taxes collected or certified to the state pursuant to § 26-26-310 for the purpose of meeting debt service requirements of its issued and outstanding bonds shall be charged to and paid out of the taxing unit's general fund, and not to, or out of, any special fund it may maintain for this purpose, nor in such other manner as will diminish the amount necessary to meet the debt service requirements.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-310. Certification of amount of property tax reduction.
(a)(1) On or before March 31 of each year, the county collector of each county shall certify to the Chief Fiscal Officer of the State the amount of the real property tax reduction provided in § 26-26-1118.
(2)(A) After receipt of the certification from the county collectors, the Chief Fiscal Officer of the State shall determine the proportionate share of the total statewide reduction attributable to each county.
(B)(i) At the end of each month, the Chief Fiscal Officer of the State shall determine the balance in the Property Tax Relief Trust Fund and certify it to the Treasurer of State.
(ii) The Treasurer of State shall make distributions from the Property Tax Relief Trust Fund to each county treasurer in accordance with the county's proportionate share of the total statewide property tax reduction for that calendar year resulting from the provisions of § 26-26-1118.
(iii)(a) Effective January 1, 2006, the Treasurer of State shall make a monthly distribution from the Property Tax Relief Trust Fund to each county treasurer.
(b) The distributions for January, February, and March shall be in accordance with the county's proportionate share of the total statewide property tax reduction as of the final county certification of the previous year.
(c) Beginning in April of each year, the distribution from the Property Tax Relief Trust Fund to each county treasurer shall be in accordance with the county's proportionate share of the total statewide property tax reduction for that calendar year under § 26-26-1118.
(C)(i) If the Chief Fiscal Officer of the State has not received all of the certifications from the county collectors, then the distribution of the Property Tax Relief Trust Fund shall be as f
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-310
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-26-310. This identifies an authority to review, not proof of applicability.