Opinion No.

The Honorable Charlie Daniels Commissioner of State Lands State Capitol Building Little Rock, AR 72201

Dear Mr. Daniels:

This is in response to your request for an opinion regarding certain fees that are levied and collected by your office in connection with tax-delinquent property that is redeemed or sold following transfer to the state.

You indicate that a $25.00 collection fee and a $5.00 deed fee are currently being deposited as cash funds in depository institutions, rather than being deposited in the State Treasury to the credit of the Constitutional and Fiscal Agencies Fund. These funds…