Judges: STEVE CLARK, Attorney General
Filed Date: 7/25/1988
Status: Precedential
Modified Date: 7/5/2016
The Honorable M.W. (Mike) Dugger State Representative Route 2, Box 228 Hope, AR 71801
Dear Representative Dugger:
This is in response to your request for an opinion on several questions involving the authority of a county quorum court. Your specific questions are restated and answered in the order presented.
(1) Does the Quorum Court have the legal authority to present and pass an ordinance at a special called meeting to receive bids on another matter?
Arkansas Code of 1987 Annotated
SPECIAL MEETINGS OF QUORUM COURT. The county judge or a majority of the elected justices may call a special meeting of the quorum court upon at least twenty-four (24) hours' notice in such manner as may be prescribed by local ordinance. In the absence of procedural rules, the county judge or a majority of the elected justices may call a special meeting of the quorum court upon written notification of all members not less than two (2) calendar days prior to the calendar day fixed for the time of the meeting. The notice of special meeting shall specify the subjects, date, time, and designated location of the special meeting.
It is apparent from a reading of
We find no Arkansas cases directly on point, and there appears to be a conflict of authority among other jurisdictions concerning the powers which may be exercised at special meetings, See 20 C.J.S. Counties 88 (1940). The Arkansas Supreme Court has stated that proceedings at special meetings of city councils are valid and legal if all of the members had notice and there was a sufficient number to transact business. Adams v. Sims,
A legitimate question may arise under circumstances indicating that a quorum court significantly departed from the subject(s) specified in a special meeting notice. However, it is my opinion that a court would resolve this question in favor of the quorum court's passage of the particular Ordinance attached to your correspondence. It appears that the Ordinance does address the same general subject matter set forth in the Journal of Proceedings. And as previously noted, all presumptions will be indulged in favor of the Ordinance. See Adams v. Sims, supra.
(2) Does the Quorum Court have the legal authority to designate by ordinance the Assessor as the official to make the books, assessor's records, and collector's statements for the current year, without first discussing this ordinance with the Assessor, or even giving her a copy of this ordinance prior to the meeting named above?
As previously noted, members of the quorum court must be notified of special meetings under A.C.A.
It should also be noted in this regard that the quorum court is required by law to adopt rules ". . . which afford citizens a reasonable opportunity to participate prior to the final decision." A.C.A.
(3) Does the Quorum Court have the legal authority to refuse to fund the Assessors office for these duties as provided by law, for defraying the cost of performing these duties and refuse to prorate any expense to the Collector or the County Clerk?
A.C.A.
(a)(1) Whenever any county in this state shall desire or elect, by appropriate action, to acquire, lease, rent, or otherwise provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, and to prepare the collector's records and receipts for property taxes, the quorum court, by ordinance, may designate the appropriate county officer to be responsible for the maintenance and operation of the computer and the preparation of the tax books. (2)(A) If any county office, other than the county clerk, is designated to prepare the tax books, that office shall be reimbursed in the manner provided by law. (B) If the assessor is designated as the agency to keep the assessment records, prepare the tax books, and prepare collector's receipts by use of electronic data processing equipment, the cost shall be prorated among the respective taxing units in the same manner as is provided by law for defraying the cost of operating the assessor's office. (b) When any county acquires, leases, rents, or otherwise provides for the use of electronic data processing equipment for the purposes prescribed in subsection (a) of this section, the quorum court may, by ordinance, authorize the use of the equipment for any other appropriate county purposes and may provide for prorating the costs thereof among the various county offices.
Thus, in response to your question, it appears that the costs incurred under A.C.A.
We find no authority for prorating any expense among the collector and/or the county clerk, nor is the county court required to authorize advances from the county general fund or the collector's unapportioned fund. Any advances that are authorized must be repaid at the time of final settlement. See A.C.A.
(4) Does the Quorum Court have the legal authority, by ordinance, to give the Assessor the duties of making the tax books, assessor's records, and the collector's statements, and give the County Clerk the duties of maintenance and operation of the computer in her office?
It must be initially noted that we are somewhat uncertain with respect to the purpose to be achieved through designation of one officer who is responsible for the maintenance and operation of the computer, and another in connection with preparation of the tax records. Obviously, the officer responsible for preparing the records will be operating the computer.
Other Arkansas Code provisions do, however support the proposition that the quorum court has the authority to prescribe the functions of all county offices and to reassign functions, so long as the quorum court's action in this regard does not alter the obligation of the county to continue providing a required function or service. See A.C.A.
The foregoing opinion, which I hereby approve, was prepared by Assistant Attorney General Elisabeth A. Walker.
Sincerely,
STEVE CLARK Attorney General