Opinion No.

The Honorable John F. Gibson, Jr. Prosecuting Attorney P.O. Box 573 Monticello, AR 71655

Dear Mr. Gibson:

This is in response to Chief Deputy Prosecuting Attorney G.B. "Bing" Colvin's request for an opinion concerning delinquent improvement district taxes. His first question pertains to A.C.A.14-117-423 and 14-121-426, which impose penalties of 10% and 25%, respectively. He has asked which amount of penalty is correct, and whether they are placed on the taxes or handled by the various Boards.

A question has also arisen with regard to the collection of a $1.00 "Clerk's fee" by the county…