Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-812 - Tax levy by city council

(a)
(1)
After being once approved by a majority of those voting on the question at any general or special election of any city of the first class or city of the second class, a tax not to exceed one (1) mill on the dollar upon the assessed value of the real and personal property in the city shall be levied annually by the city for the purpose of paying firefighters' retirement salaries and pensions and pensions to the surviving spouses and minor children of deceased firefighters and the surviving spouses and minor children of deceased retired firefighters.
(2)
The levy shall be made by the city council or other governing body of the city on or before the time fixed by law for levying county taxes, and the city council or other governing body shall make out and certify to the county clerk the rate of taxation levied by the municipal corporation on the real and personal property within the city.
(3)
The amount so certified shall be placed upon the tax book by the county clerk of the county and collected in the same manner that state and county taxes are collected. This amount shall be turned over to the board of trustees of the firemen's relief and pension fund of the city, as created under §§
24-11-801
-
24-11-807
,
24-11-809
,
24-11-813
-
24-11-815
, and
24-11-818
-
24-11-820
.
(b)
(1)
However, in those cities that do not have a firemen's relief and pension fund but that cover their firefighters under the Arkansas Local Police and Fire Retirement System, the levy shall also be allowed when approved by a majority of the qualified electors of the cities or towns participating in a special election for the purpose of voting on the question.
(2)
The election may be held in connection with the first general city election following the passage and approval of this subsection, but the failure to submit at the city or other election shall not defeat the right of submission at any subsequent election.
(3)
Upon the filing with the county board of election commissioners not later than ninety (90) days before the date of the election requested in a petition signed by twenty (20) or more qualified electors of the city or town affected, stating the amount of tax to be voted on, not to exceed one (1) mill on the dollar, and praying that the question of a firemen's pension be submitted, it shall be the duty of the county board of election commissioners to call the election in accordance with §
7-11-201
et seq.
(4)
In the event that for any reason the question of a firemen's pension is not voted upon in the next general city election after the passage and approval of this subsection, the question may be submitted at any other general or special election held in the city or town as provided in this subsection.
(5)
The ballot shall state the amount of tax being voted on and the purpose thereof, and the question on the ballot shall be as follows:
"FOR Firemen's Pension ...............[]
AGAINST Firemen's Pension ...............[]".
(c)
Once so approved, the levy shall be certified in the same manner as provided in this section and shall be collected and turned over to the city for the sole purpose of payment for coverage of employees under the Arkansas Local Police and Fire Retirement System.
(d)
A vote on the question of the tax provided for in this section shall be had in the same manner that the Arkansas Constitution and laws of this state provide for the initiation of measures in municipalities.
(e)
The funds provided for in this section shall be supplemental to and in addition to any funds provided for by any laws in effect at the time of the passage of this section, shall become part of the firemen's relief and pension fund of the city, as created under §§
24-11-801
-
24-11-807
,
24-11-809
,
24-11-813
-
24-11-815
, and
24-11-818
-
24-11-820
, and shall be administered by the board of trustees created by those sections, for the same class of beneficiaries and in the same manner as the funds provided for in §§
24-11-801
-
24-11-807
,
24-11-809
,
24-11-813
-
24-11-815
, and
24-11-818
-
24-11-820
, since it is the specific intention of this section not to repeal §§
24-11-801
-
24-11-807
,
24-11-809
,
24-11-813
-
24-11-815
, and
24-11-818
-
24-11-820
, or any amendments thereto, but rather to provide additional money for the firemen's relief and pension fund.
(f)
In those cities that cover their firefighters under the Arkansas Local Police and Fire Retirement System, the funds shall be applied to each city's account in that system in such manner and amounts as determined by the Board of Trustees of the Arkansas Local Police and Fire Retirement System, if:
(1)
The city does not have a firemen's relief and pension fund; or
(2)
The city has consolidated administration of its firemen's relief and pension fund with the Arkansas Local Police and Fire Retirement System, even if there are no longer any members or beneficiaries remaining under the city's firemen's relief and pension fund.
Acts 1941, No. 14, §§ 1, 2, 4; 1985, No. 901, §§ 1, 2; A.S.A. 1947, §§ 19-2214, 19-2215, 19-2217; Acts 1989, No. 341, § 2; 2005, No. 2145, § 64; 2007, No. 608, § 2; 2007, No. 1049, § 86; 2009, No. 1480, § 105.