Can a county library use millage tax money to pay rent on its own library building, or to repay the county for renovating it?

Plain-English summary

State Senator James Sturch asked AG Leslie Rutledge three questions about how the Independence County Library could spend its millage-generated funds. Specifically:

1. Could the County Library expend a portion of millage-generated funds as rent for premises housing the County Library?
2. Could the Library use millage funds to prepay rent due to the County, in order to reimburse the County for expenditures it had incurred renovating the leased premises?
3. If the procedure described above was not correct, what procedure would comply with Amendments 38 and 72 to the Arkansas Constitution?

The AG declined all three questions. Her reason: a reasoned answer would require reading the specific ballot voters approved when they authorized the millage. Different ballots can phrase the millage purpose differently, and the legality of any particular use depends on whether it falls within the purpose voters actually approved. Without access to the ballot, she had no way to assess the questions.

She also flagged a more general principle: it is "ordinarily not the function of this office to construe local ballots, as that often involves interpreting the intent of the local officials and local electorate." That has been a long-standing AG-office policy (Ops. Att'y Gen. 2014-081, 96-057, 93-093). Local ballot construction belongs to the county's local counsel, who can analyze the ballot in light of the applicable constitutional and statutory provisions (here, Amendments 38 and 72).

Amendment 72 to the Arkansas Constitution amended Amendments 30 and 38 regarding the levy of city and county library millages, respectively. Whether the specific spending V2A described (rent paid to the county and prepayment to reimburse renovation expenses) falls within the purposes a county library millage may serve, in light of the ballot voters approved, is therefore a layered question: constitutional framework + ballot text + intended use.

Currency note

This opinion was issued in 2020. 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.

Common questions

Why does the ballot text matter so much?
Because Arkansas county library millages are voter-approved exactions for purposes voters approved. The legal scope of permitted spending is bounded by what the ballot said. Two counties with otherwise identical libraries could have different lawful spending patterns simply because their ballots used different language. Without seeing the ballot, the question "is this spending lawful?" cannot be answered.

Why doesn't the AG construe local ballots?
Because ballot construction "often involves interpreting the intent of the local officials and local electorate." The AG opines on state law; local intent and local context belong to local actors. The AG has consistently followed this policy across many opinions (Ops. Att'y Gen. 2014-081, 96-057, 93-093, all cited in this opinion).

What constitutional provisions govern county library millages?
Amendment 38 to the Arkansas Constitution authorizes the levy of county library millages. Amendment 72 amended both Amendment 30 (city library millages) and Amendment 38 (county library millages) regarding levy and operation. Together they form the constitutional frame for what counties can do with the resulting funds.

What should the county do if it wants an answer?
Per the AG's recommendation, consult local counsel. Local counsel can read the specific ballot, apply Amendments 38 and 72 plus any implementing statutes, and form a view on the proposed use. If the answer is ambiguous, the county may want to put a cleaner ballot question before voters in the next election cycle.

What was the underlying transaction?
The Senator's correspondence described the Independence County Library transferring millage-generated funds to Independence County, in connection with a lease agreement between the two. The County Library was apparently leasing the premises from the County and using millage funds to prepay rent to reimburse the County for renovations the County had financed. Whether that arrangement was within the millage purposes voters approved was the question the AG could not answer.

Background and statutory framework

Amendment 30 (1948) authorized city library millages. Amendment 38 (1948) authorized county library millages. Amendment 72 (1990) amended both Amendment 30 and Amendment 38 to update the levy mechanics. The constitutional provisions establish the outer limits; specific implementing statutes (in Arkansas Code Title 13, Chapter 2) supply more detail; and the ballot voters approve in any given county determines the operative scope of permitted spending.

The AG's office has a long-standing policy of declining to construe local ballots. The cited prior opinions (Ops. Att'y Gen. 2014-081, 96-057, 93-093) trace that pattern. The reasoning is that ballot construction often turns on local intent that the AG cannot reliably ascertain from outside the local context.

Citations

Constitutional provisions:

• Ark. Const. amend. 38 (county library millages)
• Ark. Const. amend. 72 (amending amendments 30 and 38)

Prior opinions referenced:

• Ops. Att'y Gen. 2014-081, 96-057, 93-093 (declining to construe local ballots)

Source

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

Original opinion text

STATE OF ARKANSAS
ATTORNEY GENERAL
LESLIE RUTLEDGE

Opinion No. 2020-009
February 26, 2020

The Honorable James Sturch
State Senator
275 Community Drive
Batesville, AR 72501-8871

Dear Senator Sturch:

You have requested my opinion on the following questions concerning a tax supporting a county library:

1. Is it legal for the County Library to expend a portion of its millage-generated funds as rent for premises to house the County Library?

2. Was it legal for the County Library to use millage-generated funds to prepay rent due to the County to reimburse the County for expenditures it incurred renovating the premises leased to the County Library?

3. If the procedure described above was not the correct procedure, what procedure should the County Library and the County follow to make the transfers in compliance with Amendments 38 and 72 to the Arkansas Constitution?

RESPONSE

I lack sufficient background information to address these questions. Your correspondence relays some background regarding a transfer of funds from the Independence County Library to Independence County and a related lease agreement. However, a reasoned opinion from this office would require knowledge of the specific ballot involved in the election wherein the voters approved the tax. I do not have access to that ballot. Moreover, it is ordinarily not the function of this office to construe local ballots, as that often involves interpreting the intent of the local officials and local electorate. These are matters for the county's local counsel with reference to the applicable constitutional and statutory provisions.

I must therefore respectfully decline to address the questions you have posed. I regret that I cannot be of assistance in this matter. If I may be of assistance in some other respect, please do not hesitate to contact me.

Sincerely,

LESLIE RUTLEDGE
Attorney General