Browse Arkansas Code titles and sections
24-11-824. Fire protection districts.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-11-824. Fire protection districts.
(a) Any fire protection district in this state formed pursuant to §§ 14-284-101 — 14-284-121 and maintaining a fire department within that district is eligible to establish by resolution of the board of commissioners of the district a firemen's relief and pension fund covering the employees of that fire department.
(b)(1) The board of commissioners of the district together with the chief of the fire department of the district shall constitute the board of trustees of the firemen's relief and pension fund of the district and shall designate the beneficiaries thereof in the same manner and with the same qualifications as specified in this subchapter for the designation of beneficiaries of firemen's relief and pension funds in cities and towns of this state.
(2) The boards of trustees of firemen's relief and pension funds established pursuant to this section shall be operated in the same manner, have the same powers, and be subject to the same limitations imposed on, and granted to, those boards of trustees of firemen's relief and pension funds established by this subchapter.
(c) In addition to the funds provided by § 24-11-809 from insurance premium taxes, there shall also be added the following moneys:
(1) All money given or donated to the fund; and
(2)(A) Six percent (6%) of the monthly salary of each full-paid firefighter and each part-paid firefighter of the department, to be deducted each month by the district and immediately paid to the board of trustees of the firemen's relief and pension fund.
(B) However, in the event of resignation or discharge from the fire department of any member thereof, all money deducted from his or her salary shall be immediately returned to him or her without interest.
(d)(1) In the e
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-11-824
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:24-11-824
Source file: gov.ar.code.title.24.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e2501643a3bfa0eafbb3c568ee2ce2a6ef13d06c941bfd802f17dee581839a8b
Source location: content.xml paragraph 12736
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24-11-824. Fire protection districts.
(a) Any fire protection district in this state formed pursuant to §§ 14-284-101 — 14-284-121 and maintaining a fire department within that district is eligible to establish by resolution of the board of commissioners of the district a firemen's relief and pension fund covering the employees of that fire department.
(b)(1) The board of commissioners of the district together with the chief of the fire department of the district shall constitute the board of trustees of the firemen's relief and pension fund of the district and shall designate the beneficiaries thereof in the same manner and with the same qualifications as specified in this subchapter for the designation of beneficiaries of firemen's relief and pension funds in cities and towns of this state.
(2) The boards of trustees of firemen's relief and pension funds established pursuant to this section shall be operated in the same manner, have the same powers, and be subject to the same limitations imposed on, and granted to, those boards of trustees of firemen's relief and pension funds established by this subchapter.
(c) In addition to the funds provided by § 24-11-809 from insurance premium taxes, there shall also be added the following moneys:
(1) All money given or donated to the fund; and
(2)(A) Six percent (6%) of the monthly salary of each full-paid firefighter and each part-paid firefighter of the department, to be deducted each month by the district and immediately paid to the board of trustees of the firemen's relief and pension fund.
(B) However, in the event of resignation or discharge from the fire department of any member thereof, all money deducted from his or her salary shall be immediately returned to him or her without interest.
(d)(1) In the event the fire protection district maintaining a firemen's relief and pension fund pursuant to this section should be merged with, and become a part of, any city or town of this state having a firemen's relief and pension fund pursuant to this subchapter, the fund of the district shall be merged into, and for all purposes become a part of, the firemen's relief and pension fund of the city or town, and the board of trustees of the firemen's relief and pension fund of the city or town shall operate the firemen's relief and pension fund of the district as a part of the fund of the city or town and shall assume all obligations and assets of the district fund as its own.
(2) The board of trustees of the firemen's relief and pension fund of the merging district shall cease to exist upon the completion of the transfer and merger.
(e) The board of trustees of the firemen's relief and pension fund of any fire protection district formed pursuant to §§ 14-284-101 — 14-284-121 may expend moneys from the firemen's relief and pension fund for the purpose of purchasing and paying the premiums on group insurance covering the members of the fire department of the district against accidental injury or death occurring in the line of duty.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-284-101. Definitions.
(a) As used in this subchapter, unless the context otherwise requires, wherever the words “majority in value” are used, it shall be construed to mean a majority in assessed value as shown by the latest county assessment records for general taxes.
(b) As used in this chapter, unless the context otherwise requires, “contractor” means any person, firm, partnership, copartnership, association, corporation, or other organization, or any combination thereof, who, for a fixed price, commission, fee, or wage, attempts to or submits a bid to construct, or contracts or undertakes to construct, or assumes charge, in a supervisory capacity or otherwise, or manages the construction, erection, alteration or repair, or has or have constructed, erected, altered, or repaired, under his, their, or its direction, any fire station, building, or any other improvement or structure for the benefit or use of a district created under this chapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-284-101
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 14-284-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-284-121. Fee of collector and county clerk.
The collector of taxes in any county, in collecting annual benefit assessments in any district created under this subchapter or in collecting taxes in any improvement district created under Acts 1921, No. 660 [repealed] or Acts 1923, No. 126 [superseded], shall deduct one percent (1%) of the annual benefit assessments or taxes so collected, retain one-half of one percent (½ of 1%) as the fee of the collector for collecting the assessments or taxes, and pay over the remaining one-half of one percent (½ of 1%) of the assessments or taxes collected to the county clerk of the county as the fee of the county clerk for extending on the assessment records of the county the annual benefit assessments or taxes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-284-121
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 14-284-121. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-11-809. Apportionment of insurance premium tax generally.
(a)(1) There is apportioned and set aside for the use and benefit of duly constituted firemen's relief and pension funds and for the administrative and actuarial expenses of the Arkansas Fire and Police Pension Review Board the annual taxes of two and one-half percent (2.5%) on all foreign and alien premiums collected by all property and casualty insurance companies, corporations, or associations incorporated under the laws of any state or nation and doing business in the State of Arkansas after all cancellations and dividends to policyholders are deducted as provided by §§ 23-60-102, 24-11-809, 26-57-601 — 26-57-605, and 26-57-607 upon real and personal property insured against the perils of fire and extended coverage, tornado, windstorm, cyclone, and hail, except upon growing crops, and located in or at cities, towns, and fire protection districts in the State of Arkansas coming within the provisions of this act.
(2) The premium taxes collected in this subsection shall be placed in a fund combined with the premium taxes collected pursuant to § 24-11-301. The combined fund shall be entitled the “Firemen's and Police Officers' Pension and Relief Fund”.
(b) In the case of multiperil policies with a single premium for both the property and casualty coverages, the portion of the taxable premium shall be as follows:
(1) In the case of commercial multiperil policies, seventy percent (70%);
(2) In the case of homeowners' policies, forty-five percent (45%);
(3) In the case of automobile physical damage policies, nine percent (9%); and
(4) In the case of inland marine policies, fifteen percent (15%).
(c) All additional revenues collected as a result of the levy of the insurance premium tax on domestic
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-11-809
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 24-11-809. This identifies an authority to review, not proof of applicability.