Opinion No.

The Honorable H.G. Foster Prosecuting Attorney 12th Judicial District P.O. Box 1105 Conway, Arkansas 72032

Dear Mr. Foster:

This is in response to Deputy Prosecuting Attorney Marcus Vaden's request for an opinion on the following question:

Faulkner County passed a temporary sales tax to finance building a new jail. May the surplus of the funds collected from that tax and not used in the construction of the jail be used to purchase real property for a jail parking lot?

It is my opinion that the answer to your question is "yes."

Please note that I have enclosed a copy of Op. Att'y Gen.90-313, which…