Opinion No.

The Honorable Mike Beebe State Senator 211 West Arch Avenue Searcy, Arkansas 72143-5331

Dear Senator Beebe:

This is in response to your request for an opinion concerning the payment of White County's attorneys fees in defending the taxpayer action which resulted in the decision in Daniel v. Jones, 332 Ark. 489, 966 S.W.2d 226 (1998). You have enclosed a number of documents with your request, one of which is White County Ordinance 98-35,1 which provides that the County's attorneys fees and expenses are to be charged or "pro-rated" against each account or fund which receives a distribution of the…