Opinion No.

Mr. Charles L. Robinson, CPA Legislative Auditor State Capitol, Room 172 Little Rock, AR 72201

Dear Mr. Robinson:

This is in response to your request for an opinion regarding Acts 49 and 57 of the First Extraordinary Session of 1987. You have asked the following specific questions in this regard:

1. Are Acts 49 and 57 of the First Extraordinary Session of 1987 in conflict as to the procedures necessary for the distribution of court costs authorized by these Acts?

2. If the answer to number 1 is yes, which Act should a municipality follow regarding the procedures necessary for the distribution of…