2017 Arkansas Code
Title 14 - Local Government
Subtitle 2 - County Government
Chapter 20 - Quorum or Levying Courts
§ 14-20-108. Dues for volunteer fire departments

(2) The special election shall be held by August 1.

(2)

(A) The county collector shall report delinquencies to the volunteer fire department for collection.

(B) A volunteer fire department may collect volunteer fire department dues that have become delinquent and may enforce collection by proceedings in a court of proper jurisdiction.

• (ii) The cost of the election shall be borne by the volunteer fire department that requested the levy.

• (b)
  • (1) The quorum court by majority vote may designate the geographical area that a volunteer fire department serves.
  • (2) Upon request by a volunteer fire department, the quorum court of each county involved may authorize a volunteer fire department to extend its geographical service area across the county boundary lines.

• (c) The quorum court may establish its own countywide fire department, either regular or voluntary.

• (d) This section does not change the authority of intergovernmental cooperation councils to enter into reciprocal agreements or to distribute funds under § 14-284-401 et seq. and § 26-57-614.

• (e)
  • (1) If approved by ordinance by the governing body of an incorporated town or a city of the second class on the signed request of the fire chief and the chair and secretary of the board of directors, if any, of a volunteer fire department, an incorporated town or a city of the second class located in the volunteer fire department district that is not served by a fire department may be included in the fire protection area with the volunteer fire department dues levied and collected in the same manner as in the unincorporated areas served by the volunteer fire department district.
  • (2)
    • (A) The governing body of the incorporated town or city of the second class by ordinance shall call for an election on the ordinance under subdivision (e)(1) of this section.
    • (B) The issue may be placed on the ballot at a special election by order of the governing body in accordance with § 7-11-201 et seq., and the special election shall be held by August 1.
    • (C) If the issue is approved by a majority of those voting on the issue, the incorporated town or city of the second class shall be served by the volunteer fire department district with the volunteer fire department dues levied and collected in the same manner as in the unincorporated areas served by the volunteer fire department district.
    • (D) The cost of the election shall be borne by the governing body of the incorporated town or city of the second class that called for the election.

• (f) At the discretion of a volunteer fire department, a church served by a volunteer fire department may be exempt from volunteer fire department dues if the church is exempt from real property taxes.

• (g) (1) (A) By December 15 of each year or upon the creation of a volunteer fire department, a volunteer fire department that uses or intends to use the county collector for collection of the volunteer fire department dues shall file an annual report with the county clerk in any county in which a portion of the volunteer fire department is located.
  • (B) The county clerk shall not charge any costs or fees for filing the annual report.
  • (C) The volunteer fire department shall deliver a filed copy of the annual report to the county collector within five (5) days of filing.
    • (2) The annual report shall contain the following information as of December 15 of the current calendar year:
      • (A) Identification of the volunteer fire department board members and contact information;
      • (B) The contact information for the volunteer fire department chief;
      • (C) Information concerning to whom the official designated to remit the volunteer fire department dues is to pay volunteer fire department dues; and
      • (D) The amount of the annual dues charged by the volunteer fire department by parcel or on each residence or business having an occupiable structure.

• (h) The official designated to remit the volunteer fire department dues under this section shall not remit the dues collected by the county collector to any volunteer fire department until the annual report has been filed.

• (i) A volunteer fire department that is required to file a report under § 14-86-2102 is not required to file a separate report under this section.

• (j) This section applies to all volunteer fire departments, however organized.