TO AMEND THE LAW CONCERNING FIRE DEPARTMENTS; AND TO ALLOW A VOLUNTEER FIRE DEPARTMENT SERVICING UNINCORPORATED AREAS OF THE COUNTY TO LEVY DUES.

Local fire dues with limited exemptions

Arkansas counties can authorize annual volunteer fire dues on each home and occupiable business in the department's unincorporated service area. The law sets no dues amount. The county ordinance must name a collecting official and set collection and payment terms. At the department's request, the county can call a special election, held by August 1. Approval requires a majority of votes cast on the dues, and the department pays election costs. The county can skip the election after an attested petition signed by a majority of the district's registered voters. That majority is based on the immediately preceding general election, and the petition goes to the county clerk. Approved dues appear annually on real property tax statements and are collected like property taxes. The collector reports unpaid dues to the department, which can seek payment in court. Departments may exempt active members and churches that are exempt from real property taxes. Departments must file a free report with the county clerk when created and annually by December 15. The report must reach the county collector within five days of filing. It lists board members and their contacts, the chief's contacts, who sends collected dues to the department, and dues amounts. Amounts are reported by parcel, residence, or occupiable structure. The designated official cannot send collected dues to the department until its report is filed.