Judges: MARK PRYOR, Attorney General
Filed Date: 12/10/1999
Status: Precedential
Modified Date: 7/5/2016
The Honorable Jonathan S. "Jon" Fitch State Senator Chair, Legislative Joint Auditing Committee 172 State Capitol Little Rock, AR 72201-1099
Dear Senator Fitch:
This letter is in response to your request for an opinion on the following question:
May Little River County purchase an automobile to be used by the County Judge from the proceeds of a sales and use tax restricted for the operation of a solid waste management system?
RESPONSE
Under the circumstances as you have described them and as reflected in the materials you have supplied, it is my opinion that the automobile purchase is unconstitutional pursuant to Ark. Const. art.
The following are the facts as I understand them. In 1995, pursuant to A.C.A. §
I feel I am justified in taking the funds for the 1997 Crown Victoria out of Landfill Funds, due to the fact that I spend the greatest part of my time dealing with Solid Waste meetings, checking on the routes of the house to house pick-up.
As noted, I believe the County Judge's action is clearly barred by Ark. Const. art.
No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same; and no moneys arising from a tax levied for one purpose shall be used for any other purpose.
Even accepting as true the County Judge's claim that he devoted the majority of his time to touring solid-waste pickup routes, nothing in the record supports the conclusion that the Crown Victoria was purchased for the sole purpose of such activities. Both the Official Ballot and Ordinance No. 95-7 identify as the sole purpose of the tax the financing of the solid waste management system. On its face, then, any use of tax revenues for any other purpose — such as, for instance, providing the County Judge with transportation for any non-waste management related purpose — would run afoul of constitutional imperatives. See generally
Opinion No.
The appropriateness of the conclusion just stated is illustrated inSpecial School District of Fort Smith #100 v. Sebastian County,
As suggested above, my opinion might differ if the vehicle had been purchased with tax dollars for the sole and reasonable purpose of waste management inspection. However, by the County Judge's own admission, such is not the case here. Under the circumstances, I believe Little River County could constitutionally encroach on tax revenues only to defray over time those mileage — and depreciation-related expenses on the vehicle attributable to waste management activities, and only then if supported by a properly documented annual accounting.
Assistant Attorney General Jack Druff prepared the foregoing opinion, which I hereby approve.
Sincerely,
MARK PRYOR Attorney General
MP:JHD/cyh