Can an Arkansas quorum court delay action indefinitely on a fire department's request to levy dues on real property tax statements?

Plain-English summary

Representative Kim Hammer asked the Attorney General two questions about Ark. Code Ann. § 14-20-108, which sets up the procedure for a volunteer fire department to have its dues collected by the county along with real property taxes. The questions were practical: when a department files a proper request, must the quorum court take it up at the next meeting, or can the quorum court table the matter indefinitely? And is there a deadline for adding the dues to the next tax statement?

Attorney General Leslie Rutledge answered Question 1 in two parts. First, the statute does not specify a time within which the quorum court must act, so the quorum court is not required to take up the matter at its next meeting. Second, the statute uses the word "shall" ("the quorum court by ordinance shall call for an election"), which Arkansas case law (Harrison v. State) treats as creating a mandatory duty. The quorum court therefore cannot stymie the statute by tabling indefinitely. A court faced with the question would impose a reasonable time requirement, citing Lewis v. Conlee (where the Arkansas Supreme Court held that mandamus should have been granted to require a city council to set a referendum election within a "reasonably prompt period of time" after petitioners requested it). What constitutes reasonable time depends on the circumstances.

On Question 2, the AG concluded that once the levy is approved (whether at an election or by petition with the quorum court dispensing with a special election), section 14-20-108 already mandates that the dues "shall be listed annually on real property tax statements and collected by the county collector at the same time and in the same manner as real property taxes." The county clerk, assessor, or collector (whichever the quorum court has designated as the "preparer of tax books") and the county collector then have mandatory duties under Title 26 of the Arkansas Code. None of those duties depend on further quorum court action.

Currency note

This opinion was issued in 2019. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Background and statutory framework

Arkansas volunteer fire departments have two ways to get their dues collected by the county under Ark. Code Ann. § 14-20-108:

• Subsection (a)(1)(A): The department can request the quorum court to pass an ordinance authorizing a county official to collect dues. Under this option, the dues are not levied and collected with property taxes; they are billed and collected separately.
• Subsection (a)(1)(B): The department, with a request signed by the fire chief and the chair and secretary of the board of directors filed with the county clerk, can request the quorum court to call for an election on the levy of dues on each residence and business in the district. If the levy passes (or if a sufficient petition is filed and the quorum court dispenses with a special election), the dues go on the real property tax statements.

The opinion focused on the second option. The key sentence is: "When a quorum court receives a request for the levy of volunteer fire department dues … the quorum court by ordinance shall call for an election on the issue." The word "shall" was the leverage point.

The Arkansas Supreme Court's rule from Harrison v. State is that "[w]hen the General Assembly uses the word 'shall,' we hold the effect is mandatory unless an absurdity would result." The quorum court's duty to act on a properly-filed request is mandatory under that rule.

Why "reasonable time" is the answer for Question 1

The statute creates a mandatory duty but does not specify a deadline. The opinion drew on Lewis v. Conlee, in which the Arkansas Supreme Court held that mandamus should have been granted to require a city council to set a referendum election within a "reasonably prompt period of time" after petitioners requested the referendum. The same logic applies here: when a statute creates a mandatory duty without specifying a deadline, the duty must be performed within a reasonable time, and the courts will enforce that requirement.

What is reasonable depends on the circumstances. The opinion does not lay out a fixed timeline. Factors a court might consider include the quorum court's regular meeting schedule, the complexity of any related logistical questions (such as election scheduling), and the consequences of delay for the fire department's operations.

Why no further quorum court action is needed for Question 2

Section 14-20-108(a)(1)(B)(i)(d)(1) provides that once the levy is approved, "the volunteer fire department dues shall be listed annually on real property tax statements and collected by the county collector at the same time and in the same manner as real property taxes." That language is mandatory. Title 26 of the Arkansas Code spells out the duties of the "preparer of tax books" (which the quorum court designates as the county clerk, county assessor, or county collector under § 26-28-302(a)(3) in computerized counties) and the county collector. None of those duties depend on the quorum court directing them.

So once the section 14-20-108 process is complete, the administrative apparatus of property tax collection takes over automatically. The quorum court does not have a role in giving year-by-year direction.

Common questions

How long does the quorum court have to act on a fire department dues request?

The statute does not specify a deadline, but the duty to act is mandatory. A court would impose a "reasonable time" requirement, which depends on the circumstances. The quorum court is not required to take up the matter at its next meeting, but cannot table it indefinitely.

What if the quorum court refuses to act?

The opinion suggests mandamus is available. Lewis v. Conlee provides direct support: when a similar mandatory statutory duty had been ducked, the Arkansas Supreme Court held that mandamus should have been granted.

Does the quorum court have to direct the county to put dues on tax statements after the levy is approved?

No. Once the levy is approved under section 14-20-108, the statute itself directs that dues be listed on tax statements and collected like property taxes. The county clerk/assessor/collector and the county collector have mandatory duties under Title 26 of the Arkansas Code that operate without quorum court direction.

What if the fire department wants the dues collected separately rather than on tax statements?

Section 14-20-108(a)(1)(A) provides an alternative. The department can request the quorum court to pass an ordinance authorizing a county official to collect the dues. In that case, the dues are billed separately, not added to the property tax statement.

Who pays for the levy election?

The volunteer fire department bears the cost of the election on the levy issue under § 14-20-108(a)(1)(B)(ii).

Citations

Ark. Code Ann. § 14-20-108, § 14-20-108(a)(1)(A), § 14-20-108(a)(1)(B), § 26-28-103, § 26-28-108, § 26-28-302(a)(3), § 26-28-304, § 26-35-501, § 26-36-201; Harrison v. State, 324 Ark. 317, 920 S.W.2d 849 (1996); Lewis v. Conlee, 258 Ark. 715, 529 S.W.2d 132 (1975).

Source

• Landing page: https://arkansasag.gov/divisions/opinions-foia/attorney-general-opinions-search/

Original opinion text

Opinion No. 2018-124
January 3, 2019
Representative Kim Hammer
State Representative
1411 Edgehill
Benton, AR 72015-3128
Dear Representative Hammer:
STATE OF ARKANSAS
ATTORNEY GENERAL
LESLIE RUTLEDGE

This is in response to your request for an opinion on the following questions concerning Ark. Code Ann. § 14-20-108:

1) If a fire department has followed the procedures required under Ark. Code Ann. § 14-20-108, for the dues of the department to be placed on the county real property tax statement, is the quorum court required to take up the matter at the next meeting of the quorum court or can the quorum court table the matter indefinitely?

2) Is there a time frame in which the quorum court should direct the county to place the dues on the real property tax statement, i.e., should the dues be placed on the next real property tax statement after the fire department has followed the procedures of the statute?

RESPONSE

I take it that your questions are premised upon a volunteer fire department filing a proper request under Ark. Code Ann. § 14-20-108 for its dues to be collected by the county along with real property taxes. In response to your first question, the statute does not address the time within which the quorum court must act on the request. The quorum court, therefore, is not required to take up the matter at its next meeting. But the statute may not be thwarted by tabling the matter indefinitely. I believe a court faced with the question would impose a reasonable time requirement. What constitutes a reasonable time will likely vary, depending upon the circumstances and all of the attendant facts.

As for your second question, the dues should be included on real property tax statements and collected pursuant to laws applicable to the extension and collection of taxes, once the levy is approved pursuant to section 14-20-108. If the proper procedures are followed, this should occur without the need for any direction or other action by the quorum court.

DISCUSSION

Question 1: If a fire department has followed the procedures required under Ark. Code Ann. § 14-20-108, for the dues of the department to be placed on the county real property tax statement, is the quorum court required to take up the matter at the next meeting of the quorum court or can the quorum court table the matter indefinitely?

I gather this question refers to the procedures under Ark. Code Ann. § 14-20-108(a)(1)(B), which authorizes a volunteer fire department to make a "request for the levy of [its] dues":

When a quorum court receives a request for the levy of volunteer fire department dues and the request has been signed by the fire chief and the chair and secretary of the board of directors, if any, of a volunteer fire department and filed with the county clerk, the quorum court by ordinance shall call for an election on the issue of the levy of the volunteer fire department dues on each residence and on each business having an occupiable structure.

The word "shall" imposes a mandatory obligation. The statute, however, does not mandate a time frame within which the quorum court must act on the fire department's request. In response to your particular question, therefore, the quorum court is not required to take up the matter at its next meeting. But the statute may not be stymied by the quorum court simply tabling the matter indefinitely. I believe a court faced with the question would impose a reasonable time requirement for action on the department's request. Moreover, there is precedent in analogous circumstances for the imposition of a reasonable time requirement.

Question 2: Is there a time frame in which the quorum court should direct the county to place the dues on the real property tax statement, i.e., should the dues be placed on the next real property tax statement after the fire department has followed the procedures of the statute?

Section 14-20-108 requires that the county include the dues on real property tax statements after the levy is approved at an election, or after an election is dispensed with in accordance with the statute:

If the levy of volunteer fire department dues is approved by a majority of those voting on the issue or the county clerk determines that the number of signatures of registered voters is sufficient and the quorum court dispenses with a special election, the volunteer fire department dues shall be listed annually on real property tax statements and collected by the county collector at the same time and in the same manner as real property taxes.

It is clear from the emphasized language that once the levy is approved pursuant to section 14-20-108, the fire department dues are to be included on real property tax statements and collected under laws applicable to the extension and collection of taxes. These laws, found in Title 26 of the Arkansas Code, include mandatory duties assigned to the "preparer of tax books" and the county collector. In the case of volunteer fire department dues levied pursuant to section 14-20-108, the various duties associated with extension and collection of the dues are not conditioned on any action of the quorum court.

Sincerely,
LESLIE RUTLEDGE
Attorney General