Opinion No.

The Honorable Randy Laverty State Senator P.O. Box 303 Jasper, Arkansas 72641

Dear Senator Laverty:

I am writing in response to your request for an opinion on the levy of a millage in the City of Harrison to fund the "Firemen's Pension and Relief Fund." Specifically, you recite the following:

As background, the citizens of Harrison in 1956 approved the levy of a one mil tax to fund a `Firemen's Pension and Relief Fund.' The one mil (.001) levy continued until 1980 when Amendment 59 was passed. With the rollback, the levy dropped to .0004 mil (four-tenths of a mil). With only .0004 mil going into…