Can the City of Ward levy 'volunteer fire department' dues under the new 2025 fire-dues law (Act 673)?
Plain-English summary
State Senator Ricky Hill asked the AG about a practical problem in his district. Act 673 of 2025 (HB 1416) amended A.C.A. § 14-20-108 to let "volunteer fire departments" levy annual dues if approved by the county quorum court. The Ward Fire Department serves both the City of Ward and a 30-square-mile rural fire district with more than 3,600 addresses. Ward has a full-time chief, two part-time paid firefighters, and at least twenty volunteers. Could Ward levy dues under Act 673?
Attorney General Tim Griffin said no. The Act 673 amendments work with two specific kinds of "volunteer fire departments":
- Departments serving unincorporated areas (county quorum courts levy on their behalf, on the unincorporated population)
- Departments organized for incorporated towns and cities of the second class (those municipalities can levy their own dues)
Cities of the first class are not in either category. Under A.C.A. § 14-37-104, a city with more than 2,500 population is a city of the first class. The 2020 Census put Ward at 6,052. So Ward is a first-class city, and its fire department doesn't fit Act 673.
For Question 2 (how could Ward collect for services rendered if Act 673 doesn't work?), the AG identified the actual statutory tool: A.C.A. § 14-53-102. Cities can enact ordinances authorizing their fire departments to operate outside city limits, and the cities can invoice or otherwise obtain compensation or reimbursement for services provided. Cities can also enter contracts or interlocal agreements for fire protection with existing departments.
The AG also cataloged the four kinds of "volunteer fire departments" that exist under Arkansas law:
1. Private nonprofit corporations collecting dues under A.C.A. §§ 14-20-108 or 14-284-225
2. Fire-protection districts (under §§ 14-284-101 et seq. or 14-284-201 et seq.) and suburban fire-improvement districts (under § 14-92-201 et seq.) that levy local benefit assessments collected with ad valorem taxes
3. County-created fire departments under § 14-20-108(c)
4. County-created subordinate-service districts under §§ 14-14-708 and -709
If Ward fits the second category (because it serves a fire district), then those statutes might give Ward a path. But the AG didn't have facts to confirm that, so the question stays open.
What this means for you
If you are a mayor or council member in a first-class city
Don't try to use Act 673 to charge fire dues. The statute doesn't reach you. You have other tools: contracts, interlocal agreements, and the § 14-53-102 invoicing/reimbursement mechanism for services rendered outside city limits.
If you are negotiating with a county or with rural homeowners about fire-protection coverage, the right structure is a fire-protection contract or interlocal agreement, not a unilateral dues levy.
If you are a county quorum court
Act 673 is your tool for funding volunteer fire departments serving unincorporated areas. The dues are levied by you, on the unincorporated population, on behalf of the volunteer department. You collect via a designated county official.
You cannot use Act 673 to levy dues on first-class-city populations on behalf of a city fire department. Different statutes govern that relationship.
If you live in a rural area served by a first-class city's fire department
You might still be billed for services, but the legal mechanism is different. The city can invoice you for services rendered (under § 14-53-102), but you should not be receiving an annual "dues" notice from the city under Act 673. If you do, ask which statute authorizes it.
A more common arrangement is for the rural area to be in a fire-protection district that contracts with the city department for service. The rural area pays a special assessment on the property tax bill, the district pays the city, the city provides the service.
If you are a fire-chief in a city of the first class
Plan your funding using contracts, interlocal agreements, and § 14-53-102 invoicing. Your city is not eligible for Act 673 dues. If the rural area you serve is organized as a fire-protection district, the district's special assessment is the appropriate funding mechanism for that side of your service.
If you are a state legislator
Act 673 left a gap. First-class cities that operate fire departments serving rural areas can't access the dues mechanism. If that's a policy goal, a future amendment to § 14-20-108 could add first-class cities to the eligible-levying-entities list. The AG's opinion identifies the gap explicitly.
Common questions
Q: What's a "city of the first class"?
A: Under A.C.A. § 14-37-104, a city with more than 2,500 population. Wards' 2020 Census population was 6,052, well above the threshold.
Q: What's a "volunteer fire department"?
A: Arkansas law uses the term in multiple senses. The AG identifies four legal structures: private nonprofits, fire-protection districts/suburban fire-improvement districts, county-created departments, and county-created subordinate-service districts. Each has its own funding rules.
Q: What is Act 673 of 2025?
A: An amendment to A.C.A. § 14-20-108 that authorizes county quorum courts to levy annual dues for volunteer fire departments serving unincorporated areas, and authorizes incorporated towns and second-class cities to levy similar dues.
Q: What's the difference between dues and an invoice for services?
A: Dues are an annual recurring charge based on a property or address, levied by the quorum court or municipality, regardless of whether services were actually rendered. An invoice is a per-service charge for actual fire response or other services.
Q: Can a first-class city contract with a county to provide fire service to unincorporated areas?
A: Yes, under A.C.A. § 14-53-101(a)(2) and § 14-53-102. That's the cleaner statutory path for service to areas outside city limits.
Q: What's a fire-protection district?
A: An entity organized under A.C.A. §§ 14-284-101 et seq. or 14-284-201 et seq. that can levy local benefit assessments, typically collected as a special assessment with ad valorem taxes. Different from a city fire department, even when the district contracts with the city for service.
Background and statutory framework
Arkansas's fire-protection statutory framework is a patchwork. Cities can establish municipal fire departments under A.C.A. § 14-53-101, with funding from the city's general budget. Counties can do similar things for their unincorporated areas. Independent fire-protection districts can organize under several statutes and levy property assessments. Private nonprofit ("subscription") fire departments can collect membership dues under § 14-284-225 or § 14-20-108.
Act 673 of 2025 was a legislative effort to standardize the dues mechanism for volunteer fire departments serving rural areas. The drafters chose to vest the levy authority with quorum courts (for unincorporated areas) and with towns and second-class cities (for incorporated areas). They did not include first-class cities, presumably because first-class cities have more robust general-revenue bases and have access to other funding mechanisms (contracts, special assessments, ordinance-authorized invoicing).
The AG's interpretation reads the statute literally. Cities of the first class are not in the list of entities authorized to levy under § 14-20-108(e)(1). The exclusion is meaningful, not a drafting oversight, because the General Assembly explicitly named other categories of municipal entities.
Citations and references
Statutes:
- A.C.A. § 14-20-108 (volunteer fire department dues, as amended by Act 673 of 2025)
- A.C.A. § 14-37-104 (population thresholds for city classes)
- A.C.A. § 14-53-101 (city fire department authority)
- A.C.A. § 14-53-102 (city fire department operating outside city limits)
- A.C.A. §§ 14-92-201 et seq. (suburban fire-improvement districts)
- A.C.A. §§ 14-284-101 et seq. (fire-protection districts)
- A.C.A. §§ 14-284-201 et seq. (fire-protection districts, alternative)
- A.C.A. § 14-284-225 (subscription fire departments)
- A.C.A. §§ 14-14-708, -709 (county-created subordinate-service districts)
- Act 673 of 2025 (HB 1416)
Prior AG opinions cited:
- Ark. Att'y Gen. Ops. 2023-076, 2022-013, 2015-047, 2013-008, 2011-149, 2008-134, 2004-294, 2004-235, 2004-070, 2002-032, 2001-351, 99-346, 97-377, 96-114
Source
Original opinion text
Opinion No. 2025-028
July 22, 2025
The Honorable Ricky Hill
State Senator
Post Office Box 177
Cabot, Arkansas 72023
Dear Senator Hill:
I am writing in response to your request for my opinion on volunteer fire department fees. You state that HB 1416, now Act 673 of 2025, allows for volunteer fire departments serving unincorporated areas of the county to levy dues. And you explain that the Ward Fire Department is a municipal fire department with a full-time fire chief, two part-time paid firefighters, and at least twenty volunteers. The Ward Fire Department serves not only the City of Ward, but also a 30 square-mile Ward Fire District with more than 3,600 addresses. Against this background, you ask two questions:
- Is the Ward Fire Department considered a "Volunteer Fire Department" under Act 673?
Brief response: No. Cities of the first class, like the City of Ward, cannot use A.C.A. § 14-20-108, as amended by Act 673 of 2025, to levy volunteer fire department dues.
- If the answer to Question 1 is "no," under what status would the Ward Fire Department be allowed to levy dues similar to those in Act 673? If none, how do such fire departments levy dues and/or collect "fire dues," or do they just send invoices as allowed in A.C.A. § 14-53-102?
Brief response: Multiple forms of "volunteer fire departments" exist, and I lack the facts to opine on whether a particular entity fits a particular type of volunteer fire department. But a city of the first class would generally follow A.C.A. § 14-53-102, including the process for reimbursing for services.
DISCUSSION
Question 1: Is the Ward Fire Department considered a "Volunteer Fire Department" under Act 673?
Act 673 of 2025 amends A.C.A. § 14-20-108, which authorizes certain volunteer fire departments to collect annual dues if approved by the quorum court. The question here is whether "volunteer fire department," as that term is used in Act 673 of 2025, includes municipal fire departments of first-class cities. In my opinion, the answer is "no," for at least two reasons. First, A.C.A. § 14-20-108(a)(1)(A) authorizes county quorum courts to levy, on behalf of volunteer fire departments, and designate a county official to collect the "dues charged by the volunteer fire department in consideration of providing fire protection to unincorporated areas in the county." Second, A.C.A. § 14-20-108(e)(1) specifically authorizes incorporated towns and second-class cities to levy volunteer fire department dues. Therefore, cities of the first class, unlike several other political subdivisions (e.g., counties, towns, cities of the second class), are not given authority under Act 673 of 2025 to levy volunteer fire department dues.
Question 2: If the answer to Question 1 is "no," under what status would the Ward Fire Department be allowed to levy dues similar to those in Act 673? If none, how do such fire departments levy dues and/or collect "fire dues," or do they just send invoices as allowed in A.C.A. § 14-53-102?
While cities often characterize their fire departments as "volunteer," the applicable statutes concerning cities creating a fire department do not use the word "volunteer." And A.C.A. § 14-20-108 covers but one form of "volunteer fire department." This Office has long opined that there are several forms of "volunteer fire departments":
- Private, nonprofit corporations collecting membership fees or dues under A.C.A. §§ 14-20-108 (discussed above) or 14-284-225;
- Fire-protection districts that access local benefits to be collected with ad valorem taxes under either A.C.A. §§ 14-284-101 et seq. or §§ 14-284-201 et seq., or suburban fire-improvement districts that access local benefits to be collected with ad valorem taxes under A.C.A. § 14-92-201, et seq.;
- County-created fire departments under A.C.A. § 14-20-108(c); or
- County-created subordinate-service districts under §§ 14-14-708 and -709.
For the reasons discussed above, the first form does not apply to the City of Ward for purposes of levying and collecting dues. Nor do the third and fourth forms because they only cover counties. Your opinion request, however, notes that the fire department in question serves a "30 square-mile Ward Fire District." To the extent that the second form applies, and the city is a "volunteer fire department" under those statutes, then those applicable statutes would govern. I lack the facts to conclude whether the City of Ward meets this form of volunteer fire department.
Still, under A.C.A. § 14-53-102, a city may enact an ordinance to authorize its fire department to operate outside the city limits. Under such a process, the city could "invoice," or "obtain compensation or reimbursement" for services provided. Further, cities may enact ordinances to "enter into a contract or interlocal agreement for city fire protection with an existing fire department." Cities are required to provide fire protection services.
Assistant Attorney William R. Olson prepared this opinion, which I hereby approve.
Sincerely,
TIM GRIFFIN
Attorney General