2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 61 - Tax on Timberlands and Rangelands
§ 26-61-111 - Failure of county officials to collect taxes.

26-61-111. Failure of county officials to collect taxes.

(a) It is found and determined by the General Assembly that the Arkansas Forestry Commission is in need of additional funds for the protection of the forestlands of this state from forest fires and for the performance of the various duties required to be performed by the commission, and it is further determined by the General Assembly that the commission derives its support from:

(1) The allocation of general revenue funds to partially defray its operating costs;

(2) The allocation of timber and timber products severance taxes; and

(3) The income derived from the taxes levied on timberland under the provisions of this chapter.

(b) The General Assembly further determines that county officials in certain counties of this state are not enforcing the duties imposed upon their respective offices with respect to the levy and collection of the forest fire protection tax as intended by law and that, in order to recover moneys lost for the commission due to the failure of these officials to levy and collect these taxes and to assure equity in the enforcement of tax collections in this state, those counties in which the officials fail to levy and collect the forest fire protection tax shall be penalized by withholding the amount of general revenues intended to be distributed as county aid to those counties, with the amount withheld to be equal to the amount of the forest fire protection tax that should have been collected.

(c) (1) (A) Each county assessor shall report to the State Forester the number of acres of timberland as reflected in the reappraisal of real property in his or her county under Arkansas Constitution, Amendment 59.

(B) The State Forester may examine the books of the county assessor in order to verify the report.

(2) (A) (i) If the State Forester certifies to the Treasurer of State that the taxable timberland acreage within a county under this chapter has decreased in any year to less than ninety-five percent (95%) of the taxable timber land acreage as determined by the reassessment of property under Arkansas Constitution, Amendment 59, the Treasurer of State shall withhold from general revenues within the County Aid Fund an amount calculated by multiplying five cents (5cent(s)) by the number of taxable timberland acres which the State Forester certifies as having not been taxed that year under this chapter.

(ii) The Treasurer of State shall place in escrow the funds withheld pending further instructions by the State Forester.

(B) (i) Within six (6) months after certification, the State Forester shall examine the records of the county assessor and certify to the Treasurer of State the amount of forest fire protection tax revenues which were not collected as a result of errors or omissions, and that amount shall be transferred by the Treasurer of State from the escrow account to the State Forestry Fund to be used for the maintenance, operation, and support of the commission.

(ii) The remainder of the county's escrowed funds shall be distributed as county aid to the county.