Can a county library use millage tax money to pay rent on its own library building, or to repay the county for renovating it?

Plain-English summary

State Senator James Sturch asked AG Leslie Rutledge three questions about how the Independence County Library could spend its millage-generated funds. Specifically:

1. Could the County Library expend a portion of millage-generated funds as rent for premises housing the County Library?
2. Could the Library use millage funds to prepay rent due to the County, in order to reimburse the County for expenditures it had incurred renovating the leased premises?
3. If the procedure described above was not correct, what procedure would comply with Amendments 38 and 72 to the Arkansas Constitution?

The AG declined all three questions. She said a reasoned opinion would require the specific ballot voters approved when they authorized the tax, and she did not have access to it.

She also said it is "ordinarily not the function of this office to construe local ballots, as that often involves interpreting the intent of the local officials and local electorate." Footnote 2 cites Ops. Att'y Gen. 2014-081, 96-057, and 93-093. She referred the questions to the county's local counsel for consideration under the applicable constitutional and statutory provisions.

Footnote 1 says Amendment 72 amended Amendments 30 and 38 regarding the levy of city and county library millages, respectively. The AG reached no conclusion about the proposed rent or renovation reimbursement.

Currency note

This opinion was issued in 2020. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Why does the ballot text matter so much?
The AG said she needed the ballot from the election in which voters approved the tax to give a reasoned opinion on these spending questions. She did not have the ballot.

Why doesn't the AG construe local ballots?
Because ballot construction "often involves interpreting the intent of the local officials and local electorate." The opinion refers the matter to county counsel and cites Ops. Att'y Gen. 2014-081, 96-057, and 93-093 in footnote 2.

What constitutional provisions govern county library millages?
The opinion's footnote 1 says Amendment 72 amended Amendment 30 regarding city library millages and Amendment 38 regarding county library millages. It does not analyze the scope of permitted spending under those amendments.

What should the county do if it wants an answer?
The AG said these questions were for the county's local counsel, with reference to the relevant constitutional and statutory provisions and the specific ballot.

What was the underlying transaction?
The Senator's correspondence described the Independence County Library transferring millage-generated funds to Independence County, in connection with a lease agreement between the two. The County Library was apparently leasing the premises from the County and using millage funds to prepay rent to reimburse the County for renovations the County had financed. Whether that arrangement was within the millage purposes voters approved was the question the AG could not answer.

Background and statutory framework

The request asked about compliance with Amendments 38 and 72. The opinion's footnote 1 explains that Amendment 72 amended Amendments 30 and 38 concerning city and county library millages, respectively. The AG did not interpret those provisions because she lacked the ballot.

The AG said her office ordinarily does not construe local ballots because that task can involve local officials' and voters' intent. Footnote 2 cites Ops. Att'y Gen. 2014-081, 96-057, and 93-093 for that point.

Citations

Constitutional provisions:

• Ark. Const. amend. 38 (county library millages)
• Ark. Const. amend. 72 (amending Amendments 30 and 38 regarding city and county library millages)

Prior opinions referenced:

• Ops. Att'y Gen. 2014-081, 96-057, 93-093 (declining to construe local ballots)

Source

• Landing page: https://arkansasag.gov/divisions/opinions-foia/attorney-general-opinions-search/

Original opinion text

STATE OF ARKANSAS
ATTORNEY GENERAL
LESLIE RUTLEDGE

Opinion No. 2020-009
February 26, 2020

The Honorable James Sturch
State Senator
275 Community Drive
Batesville, AR 72501-8871

Dear Senator Sturch:

You have requested my opinion on the following questions concerning a tax supporting a county library:

1. Is it legal for the County Library to expend a portion of its millage-generated funds as rent for premises to house the County Library?

2. Was it legal for the County Library to use millage-generated funds to prepay rent due to the County to reimburse the County for expenditures it incurred renovating the premises leased to the County Library?

3. If the procedure described above was not the correct procedure, what procedure should the County Library and the County follow to make the transfers in compliance with Amendments 38 and 72 to the Arkansas Constitution?

RESPONSE

I lack sufficient background information to address these questions. Your correspondence relays some background regarding a transfer of funds from the Independence County Library to Independence County and a related lease agreement. However, a reasoned opinion from this office would require knowledge of the specific ballot involved in the election wherein the voters approved the tax. I do not have access to that ballot. Moreover, it is ordinarily not the function of this office to construe local ballots, as that often involves interpreting the intent of the local officials and local electorate. These are matters for the county's local counsel with reference to the applicable constitutional and statutory provisions.

I must therefore respectfully decline to address the questions you have posed. I regret that I cannot be of assistance in this matter. If I may be of assistance in some other respect, please do not hesitate to contact me.

Sincerely,

LESLIE RUTLEDGE
Attorney General

Footnotes from the official opinion PDF (the public search index's text omits them):

1. Amendment 72 to the Arkansas Constitution amended Amendments 30 and 38 regarding the levy of city and county library millages, respectively.
2. See Ops. Att'y Gen. 2014-081, 96-057, 93-093.