Opinion No.

The Honorable Will Feland Prosecuting Attorney Seventeenth West Judicial District P.O. Box 423 Lonoke, Arkansas 72086

Dear Mr. Feland:

This is in response to Deputy Prosecuting Attorney Larry Cook's request for an opinion concerning a proposed "voluntary tax" to be placed by the tax collector on the Lonoke County tax statements. Specifically, the question is whether the inclusion by the Lonoke County Tax Collector of a box on the tax statements for the taxpayers to check stating that they will donate one dollar to the Lonoke County Open Arms Shelter, a shelter for juveniles, would violate the…