Opinion No.

The Honorable Shirley Borhauer State Representative 23 Kenilworth Drive Bella Vista, AR 72714-4528

Dear Representative Borhauer:

I am writing in response to your request for my opinion on the following questions:

1. Can a county take title of land in fee on condition subsequent?

2. Can a county take title of land if the condition subsequent requires the county, should the land's use as a fire station be terminated or materially modified, to either transfer the land back to the donor at no cost to the donor or to such an organization or organizations exempt from Federal Income Tax under Title 26…