Opinion No.

The Honorable Brent Haltom Prosecuting Attorney Eighth Judicial District Miller County Courthouse Texarkana, Arkansas 71854

Dear Mr. Haltom:

This is in response to Deputy Prosecuting Attorney Carlton Jones' request for an opinion regarding the disbursement of county funds to volunteer fire departments. In the letter, Mr. Jones notes that a specific procedure (A.C.A. § 14-284-401 et seq.) exists for the administration and distribution of insurance premium taxes to volunteer fire departments. The request, however, states that the following question arises as to other funds that a county may…