Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 17 - PUBLIC HEALTH AND WELFARE IMPROVEMENT DISTRICTS (§§ 14-282-101 — 14-287-105) › Chapter 284 - FIRE PROTECTION DISTRICTS (§§ 14-284-101 — 14-284-412) › Subchapter 4 - INSURANCE PREMIUM TAXES (§§ 14-284-401 — 14-284-412) › Section 14-284-403 - Apportionment of funds

(a)
(1)
These premium tax moneys are assessed for disbursement from the Fire Protection Premium Tax Fund, §
19-6-468
, by the Department of Finance and Administration to the counties in the following percentages:
Arkansas County - 0.78%, Ashley County - 1.39%, Baxter County - 1.78%, Benton County - 3.86%, Boone County - 1.46%, Bradley County - 0.52%, Calhoun County - 0.51%, Carroll County - 0.97%, Chicot County - 0.51%, Clark County - 1.13%, Clay County - 1.10%, Cleburne County - 1.11%, Cleveland County - 0.66%, Columbia County - 1.24%, Conway County - 1.04%, Craighead County - 2.91%, Crawford County - 1.98%, Crittenden County - 1.32%, Cross County - 0.84%, Dallas County - 0.45%, Desha County - 0.71%, Drew County - 0.80%, Faulkner County - 2.30%, Franklin County - 0.97%, Fulton County - 0.84%, Garland County - 3.12%, Grant County - 1.13%, Greene County - 1.39%, Hempstead County - 1.89%, Hot Spring County - 1.46%, Howard County - 0.75%, Independence County - 1.90%, Izard County - 0.91%, Jackson County - 0.95%, Jefferson County - 2.32%, Johnson County - 1.05%, Lafayette County - 0.71%, Lawrence County - 0.96%, Lee County - 0.73%, Lincoln County - 1.12%, Little River County - 0.77%, Logan County - 1.06%, Lonoke County - 1.70%, Madison County - 0.95%, Marion County - 1.00%, Miller County - 1.44%, Mississippi County - 1.77%, Monroe County - 0.53%, Montgomery County - 0.66%, Nevada County - 0.58%, Newton County - 0.67%, Ouachita County - 1.37%, Perry County - 0.62%, Phillips County - 1.12%, Pike County - 0.87%, Poinsett County - 1.14%, Polk County - 1.01%, Pope County - 1.73%, Prairie County - 0.83%, Pulaski County - 5.99%, Randolph County - 0.96%, St. Francis County - 1.45%, Saline County - 3.00%, Scott County - 0.59%, Searcy County - 0.73%, Sebastian County - 2.06%, Sevier County - 0.82%, Sharp County - 1.30%, Stone County - 0.77%, Union County - 2.01%, Van Buren County - 1.18%, Washington County - 3.46%, White County - 2.71%, Woodruff County - 0.47%, and Yell County - 1.11%.
(2)
(A)
The moneys shall be apportioned by each quorum court to the districts and municipalities within the county based upon population unless the county intergovernmental cooperation council notifies the quorum court of the fire protection needs of the districts and municipalities, in which case the moneys shall be apportioned by the quorum court based on those needs.
(B)
The moneys shall be distributed to municipalities and those certified departments in districts that are in compliance with this subchapter, §
20-22-801
et seq., and §
6-21-106
.
(C)
Fire departments that are not certified by the Office of Fire Protection Services under §
20-22-801
et seq. shall also be eligible to receive moneys disbursed under this section so long as all moneys received are spent directly on equipment, training, capital improvements, insurance for buildings, utility costs, or other expenditures necessary for upgrading the service provided by the department.
(D)
(i)
An inactive fire department, as determined by the county judge, is not eligible to receive moneys disbursed under this section.
(ii)
Any moneys allocated by the county intergovernmental cooperation council and any moneys that would have been apportioned to an inactive fire department based upon population shall be disbursed by the quorum court to the active departments based upon fire protection needs.
(iii)
If a quorum court has passed a resolution that reallocates the moneys remaining after the disbursement of moneys under this section, then the moneys shall be reallocated based upon the quorum court resolution.
(b)
Disbursements shall be made on forms prescribed by the Department of Finance and Administration.
(c)
A county treasurer shall not collect the treasurer's commission provided in §
21-6-302
on any of the premium tax moneys disbursed from the Fire Protection Premium Tax Fund.
(d)
Premium tax moneys are state moneys and are only pass-through moneys for county government not subject to county appropriation or county claims processes.
(e)
(1)
There is created in each county a fund in the office of the county treasurer to be known as the "county fire protection premium tax fund".
(2)
Premium tax moneys received by the county treasurer shall be credited to the county fire protection premium tax fund and disbursed by the county treasurer to the appropriate fire department based on the apportionment by the quorum court under subdivision (a)(2)(A) of this section.
Amended by Act 2015, No. 79,§ 1, eff. 7/22/2015.
Amended by Act 2013, No. 91,§ 1, eff. 8/16/2013.
Acts 1991, No. 833, § 3; 1992 (1st Ex. Sess.), No. 10, § 4; 2005, No. 435, § 1; 2007, No. 538, § 2; 2011, No. 880, § 1.