Opinion No.

The Honorable Ted Thomas State Representative, District 53 900 S. Shackleford, Suite 300 Little Rock, Arkansas 72211

Dear Representative Thomas:

This is in response to your request for an opinion regarding a county judge's authority to spend unappropriated funds. You have presented the following specific question:

Does the County Judge have authority to spend funds which have not been appropriated by the Quorum Court for reassessment when ordered to do so by the Board of Equalization when reassessment is not mandated by state law?

You have not indicated exactly what the expenses in question are…