Opinion No.

Phil T. Jacobs, Chairman Johnson County Board of Election Commissioners 515 W. Main Street Clarksville, AR 72830

Dear Mr. Jacobs:

This is in response to your request for an opinion as to the legality of separating the Collector/Sheriff's Office and combining the Collector's Office with the Assessor's Office. You state that this was referred to the people in the November 6 election. You have also asked whether the Quorum Court can rescind the measure by a 2/3 majority vote if it was not legal.

It is my opinion that Amendment 55 to the Arkansas Constitution, and resulting legislation, permits this…