Can Faulkner County appropriate money from its general funds to pay a school district the amount it was mistakenly denied because the county clerk levied a lower millage tax than was required? RESPONSE: No. 14-14-805.

STATE OF ARKANSAS OFFICE OF THE ATTORNEY GENERAL 201 EAST MARKHAM STREET HERITAGE WEST BUILDING STEVE CLARK ATTORNEY GENERAL LITTLE ROCK, ARKANSAS 72201 (501) 371-2007 Opinion No. 86-87 September 23, 1986 Honorable Harry Foster Prosecuting Attorney 1008 Front Street Conway, AR 72032 Dear Prosecutor Foster: _This is in response to your opinion request wherein you posed the following question: Can Faulkner County appropriate money from its general funds to pay a school } ' district the amount it was mistakenly denied because the County Clerk levied a lower millage tax than was required? For the following reasons, the answer to your question is no. A county cannot appropriate money out of its general funds which does not further a county purpose. Article 16, §11 of the Constitution of the State of Arkansas requires that tax money be used only for,.the purpose for which it is raised. The county's general funds were not raised to ‘further an individual school district within that county. Furthermore, §73(c) of Act 742 of 1977 prohibits a county from passing any legislation “affecting the public school system." Mears, Judge ov. Little Rock School District, 268 Ark. 30, 593 S.W.2d 42 (1980). The foregoing opinion, - SC/DSM/1jm which I hereby approve, was prepared by Assistant Attorney General David S. Mitchell. Sincerely, Attorn¢y General +. rylt .