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Arkansas Code Title 19. Public Finance § 19-5-944. County Assessors' Continuing Education Trust Fund

Current as of March 28, 2024 | Updated by Findlaw Staff

(a)(1)(A) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State the “County Assessors' Continuing Education Trust Fund”.

(B)(i) The quorum court of each county shall annually appropriate and pay into the County Assessors’ Continuing Education Trust Fund in the State Treasury the sum of six hundred dollars ($600) from fees of the office of the county assessor.

(ii) If any quorum court shall fail or refuse to appropriate and pay over the funds to the County Assessors’ Continuing Education Trust Fund in the State Treasury, the Treasurer of State shall withhold funds from the county aid due to the county and shall credit the funds to the County Assessors’ Continuing Education Trust Fund.

(2) The County Assessors’ Continuing Education Trust Fund shall consist of all moneys required to be paid in annually as set out in this section, all interest earned from the investment of fund balances, and any remaining fund balances carried forward from year to year.

(b) The funds in the County Assessors' Continuing Education Trust Fund shall be used exclusively for the establishment and operation of a continuing education program for county assessors and for paying the meals, lodging, registration fees, and mileage at the rate prescribed in state travel rules of county assessors who attend the continuing education programs.

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Cite this article: FindLaw.com - Arkansas Code Title 19. Public Finance § 19-5-944. County Assessors' Continuing Education Trust Fund - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-19-public-finance/ar-code-sect-19-5-944/

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