Opinion No.

The Honorable Sturgis Miller State Representative and Chairman Legislative Joint Auditing Committee 172 State Capitol Little Rock, Arkansas 72201

Dear Representative Miller:

This is in response to your request, on behalf of the Legislative Joint Auditing Committee, for an opinion on what effect the filing of a bankruptcy action has on the collection of property taxes. Specifically, you indicate that a particular school district is having financial difficulties which it attributes to an inability to collect delinquent property taxes due from a large corporation which has filed bankruptcy.

Although…