What acreage is retained for assessment purposes on the tax roll, when the south half of a quarter section is conveyed and the original quarter section, was in deed, a fractional quarter section that was above normal size. RESPONSE: Whatever figure represents one-half of the actual acreage that wa

STATE OF ARKANSAS OFFICE OF THE ATTORNEY GENERAL 201 EAST MARKHAM STREET iy STEVE CLARK HERITAGE WEST BUILDING - ; (501) 371-2007 ATTORNEY GENERAL LITTLE ROCK, ARKANSAS 72201 He OPINION NO. 86-244 April 29, 1986 & ens ' - Honorable Mike Beebe State Senator - .211 Arch Street 7 Searcy, AR 72143 : : - Dear Senator Beebe: This letter is in response to your request for an Attorney General's Opinion regarding the following question: What acreage is retained for assessment purposes on the tax role, when the south half of a quarter section is conveyed . and the original quarter section, was in so ts deed, a fractional quarter section that was above normal size. Based upon the information which you have given me and. which is contained in the letter from Mr. David C. Powell which was attached to your opinion request, it is my opinion that when the south half of the quarter section is conveyed, the acreage retained for assessment purposes is whatever _. figure represents one- -half of the actual acreage that was ... contained in the quarter section to begin with. This | remainder would be termed the north half of the quarter. ~ _..., section. In other words, if the conveying instrument wt, .tlearly shows that-the intention was to convey one half of. Bee “the quarter section, then it would seem logical that it was 4). _ intended. that one half of the land..contained in that quarter - . section would be left over. If-the section actually “contains an abnormal number of acres, it would seem that the _ assessor would have no choice but to consider that the conveyance transferred one-half of the actual number of . acreas contained in the quarter, and left one-half of that number of. acres remaining. Absent any further information about the particular quarter section of. which you speak, I offer the. above opinion. The foregoing opinion, which I hereby approve, was : prepared by Deputy Attorney General Jeffrey A. Bell. Sincerely, STEVE CLARK Attorney General SC/JB/pw | " o STATE OF ARKANSAS Office of the Attorney General Winston Bryant Telephone: Attorney General (501) 682-2007 -24 September 23, 1986 The Honorable Bobby G. Newman State Representative P, O. Box 52 Smackover, AR 71762 The Honorable W.D. Moore State Senator Dear Representative Newman and Senator Moore: This is in response to your opinion request wherein you posed the following questions: 1. Can Junction City, Arkansas, and/or the volunteer fire department which serves both Junction City, Arkansas and Junction City, Louisiana, purchase a building in Louisiana to house the volunteer fire department’s vehicles and equipment? There appears to be no Arkansas state law which would prohibit this arrangement. However, this office is without sufficient information to determine whether any local municipal ordinances or fire department bylaws would prohibit this arrangement. 2. What effect, if any, would there be on Arkansas’ insurance turnback for firemen’s pension funds if vehicles and equipment are located in Louisiana? 200 Tower Building, 323 Center Street « Little Rock, Arkansas 72201-2610 The Honorable Bobby G. Newman State Representative Opinion No. 86-245 Page 2 This arrangement would have no effect on the insurance turnback the ‘ciocal firemen’s pension fund receives. Ark. Stat. Ann. § 19-2212.2 (1985 Supp.}. wivhich directs the Arkansas Fire and Police Pension Review Board to determine thrnose cities and towns who qualify for such funds, does not place any requirement t-+that fire department must be housed within the State of Arkansas. See also Ark. * Stat. Ann. § 66-2302.1 (1985 Supp.). 3. What effect, if any, would there be on vehicle insurance coverage provided through the Arkansas Municipal League if the vehicles are located: in Louisiana? This office is without sufficient information to answer this question. It appezrs’s the insurance policy itself will control as to whether this arrangement would have = any effect as to coverage. 4. What effect, if any, would there be on the ambulance provider classification by the Arkansas Department of Health if the ambulance is located in Louisiana, but serves both Arkansas and Louisiana? The ambulance provider classification given by the Arkansas Departm:nt-: of Health will not be affected by virtue of the fact that the ambulance is housec im the State of Louisiana. There is no state law which requires the ambulance to. » be housed in Arkansas in order to be certified by the Arkansas Department of Heazalth. Furthermore, I have been advised by Harry Dingler, an official of the Artamnsas Department of Health, that this arrangement will not effect ambulance certificaration under their rules and regulations. The foregoing opinion, which I hereby approve, was prepared by Assisistant Attorney General David S. Mitchell. Sincerely, Steve Clark Attorney General