Ark. Code Ann. » Title 14 Chapter 14
Arkansas Code Annotated

Ark. Code Ann. § 14-14-904 (2020)

Procedures generally. [Effective January 1, 2020.]

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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  1. Time and Place of Quorum Court Assembly.
        1. The justices of the peace elected in each county shall assemble and organize as a county quorum court body on the first regular meeting date after the beginning of the justices' term in office, or the county judge may schedule the biennial meeting date of the quorum court on a date in January other than the first regular meeting date of the quorum court after the beginning of the justices' term.
        2. At the first regular meeting, the quorum court shall establish the date, time, and location of meetings of the quorum court.
        3. The organizational ordinance adopted at the first regular meeting of the quorum court shall be effective upon adoption.
      2. Thereafter, the justices shall assemble each calendar month at a regular time and place as established by ordinance and in their respective counties to perform the duties of a quorum court, except that more frequent meetings may be required by ordinance.
    2. By declaration of emergency or determination that an emergency exists and the safety of the general public is at risk, the county judge may change the date, place, or time of the regular meeting of the quorum court upon twenty-four-hour notice.
  2. Levy of Taxes and Making of Appropriations.
        1. The quorum court at its regular meeting in November or December of each year shall levy the county taxes, municipal taxes, and school taxes for the current year.
          1. Before the end of each fiscal year, the quorum court shall make appropriations for the expenses of county government for the following year.
          2. Upon the final passage of the annual appropriations ordinance under subdivision (b)(1)(A)(ii)(a) of this section, the county clerk shall publish the ordinance and annual budget on a website owned or maintained by the county, the state, or the Association of Arkansas Counties.
      2. The Director of the Assessment Coordination Division may authorize an extension of up to sixty (60) days of the date for levy of taxes upon application by the county judge and county clerk of any county for good cause shown resulting from reappraisal or rollback of taxes.
    2. Nothing in this subsection shall prohibit the quorum court from making appropriation amendments at any time during the current fiscal year.
    3. If the levy of taxes is repealed by referendum, the county may adopt a new ordinance levying taxes within thirty (30) days after the referendum vote is certified.
    4. If a county court determines that the levy of taxes by the quorum court is incorrect due to clerical errors, scrivener's errors, or failure of a taxing entity to report the correct millage rate to the quorum court, the county court shall issue an order directing the county clerk to correct the error in order to correct the millage levy.
    5. If a determination is made under this subchapter or § 26-80-101 et seq. that the taxes levied by the quorum court are out of compliance with Arkansas Constitution, Article 14, § 3, as amended by Arkansas Constitution, Amendment 11, Arkansas Constitution, Amendment 40, and Arkansas Constitution, Amendment 74, then upon notice from the Director of the Division of Elementary and Secondary Education, the county court shall immediately issue an order directing the county clerk to change the millage levy to bring the taxes levied into compliance with Arkansas Constitution, Article 14, § 3, as amended by Arkansas Constitution, Amendment 11, Arkansas Constitution, Amendment 40, and Arkansas Constitution, Amendment 74.
  3. Special Meetings of Quorum Court.
    1. The county judge or a majority of the elected justices may call a special meeting of the quorum court upon at least twenty-four (24) hours' notice in such manner as may be prescribed by local ordinance.
    2. In the absence of procedural rules, the county judge or a majority of the elected justices may call a special meeting of the quorum court upon written notification of all members not less than two (2) calendar days prior to the calendar day fixed for the time of the meeting. The notice of special meeting shall specify the subjects, date, time, and designated location of the special meeting.
      1. Notice of assembly of a county grievance committee or assembly of less than a quorum of the body, referred to under this section as a “regular committee” or “special committee”, may be provided upon oral notice to the members of at least forty-eight (48) hours unless an emergency exists.
      2. If an emergency exists, written notice of at least twenty-four (24) hours stating the basis of the emergency shall be provided.
  4. Presiding Officer.
      1. The county judge shall preside over the quorum court without a vote but with the power of veto.
      2. In the absence of the county judge, a quorum of the justices by majority vote shall elect one (1) of their number to preside but without the power to veto.
      1. The presiding officer shall appoint all regular and special committees of a quorum court, subject to any procedural rules that may be adopted by ordinance.
      2. A regular committee or special committee of the quorum court shall not consist of more than a quorum of the whole body without the consent of the county judge.
  5. Procedural Rules and Attendance at Meetings.
    1. Except as otherwise provided by law, the quorum court of each county shall determine at the first regular meeting its rules of procedure, whether by Robert's Rules of Order or otherwise, and may compel the attendance of absent members in such manner and under such penalties as may be prescribed by ordinance.
    2. The determination of rules of procedure under subdivision (e)(1) of this section shall be made at the first regular meeting of the quorum court in its organizational ordinance.
  6. Quorum. A majority of the whole number of justices composing a quorum court shall constitute a quorum and is necessary to conduct any legislative affairs of the county.
  7. Legislative Affairs. All legislative affairs of a quorum court shall be conducted through the passage of ordinances, resolutions, or motions.
  8. Majority Vote Required. All legislative actions of a quorum court, excluding the adoption of a motion, shall require a majority vote of the whole number of justices composing a quorum court unless otherwise provided by the Arkansas Constitution or by law. A motion shall require a majority vote of the whole number of justices composing a quorum for passage.
  9. County Ordinance. A county ordinance is defined as an enactment of compulsory law for a quorum court that defines and establishes the permanent or temporary organization and system of principles of a county government for the control and conduct of county affairs.
  10. County Resolution. A county resolution is defined as the adoption of a formal statement of policy by a quorum court, the subject matter of which would not properly constitute an ordinance. A resolution may be used whenever the quorum court wishes merely to express an opinion as to some matter of county affairs, and a resolution shall not serve to compel any executive action.
  11. Motion. A motion is defined as a proposal to take certain action or an expression of views held by the quorum court body. As such, a motion is merely a parliamentary procedure that precedes the adoption of resolutions or ordinances. Motions shall not serve to compel any executive action unless such action is provided for by a previously adopted ordinance or state law.
  12. Ordinances. Ordinances may be amended and repealed only by ordinances.
  13. Resolutions. Resolutions may be amended and repealed only by resolutions.
  14. Initiative and Referendum. All ordinances shall be subject to initiative and referendum as provided for through Arkansas Constitution, Amendment 7.

History. Acts 1977, No. 742, § 85; 1979, No. 413, § 21; A.S.A. 1947, § 17-4002; Acts 1991, No. 406, § 1; 1997, No. 1300, § 24; 2001, No. 901, § 1; 2003 (2nd Ex. Sess.), No. 105, § 5; 2005, No. 252, § 1; 2011, No. 837, § 3; 2013, No. 127, § 2; 2013, No. 985, §§ 1, 2; 2015, No. 1174, §§ 1, 2; 2016 (3rd Ex. Sess.), No. 14, § 7; 2016 (3rd Ex. Sess.), No. 15, § 7; 2019, No. 564, § 1; 2019, No. 910, §§ 2236, 2237.

Publisher's Notes. For text of section effective until January 1, 2020, see the preceding version.

Amendments. The 2011 amendment inserted (a)(2).

The 2013 amendment by No. 127 rewrote (a)(1).

The 2013 amendment by No. 985, in (c), designated paragraphs as (c)(1) and (c)(2) and inserted (c)(3); and, in (d), designated paragraphs as (d)(1)(A), (d)(1)(B), and (d)(2)(A) and inserted (d)(2)(B).

The 2015 amendment redesignated former (a)(1)(A)(ii) as part of (a)(1)(A)(i); substituted “or” for “Alternatively” following “term in office” in (a)(1)(A)(i); added (a)(1)(A)(ii) and (iii); redesignated (e) as (e)(1); in (e)(1), inserted “at the first regular meeting” and inserted “whether by Robert's Rules of Order or otherwise”; and added (e)(2).

The 2016 (3rd Ex. Sess.) amendment by identical acts Nos. 14 and 15 inserted “or December” in (b)(1)(A)(i).

The 2019 amendment by No. 564 added the (b)(1)(A)(ii) (a) designation; and added (b)(1)(A)(ii) (b)

The 2019 amendment by No. 910 substituted “Division” for “Department” in (b)(1)(B); and substituted “Division of Elementary and Secondary Education” for “Department of Education” in (b)(5).

Cross References. Limitation on counties — Tax levies, § 26-25-101.

Taxation generally, § 26-73-101 et seq.

Effective Dates. Acts 2019, No. 564, § 3: Jan. 1, 2020.

Research References

Ark. L. Rev.

Watkins, Open Meetings Under the Arkansas Freedom of Information Act, 38 Ark. L. Rev. 268.

Case Notes

Ratification.

Even if the county judge had merely acted as the agent of the county in making an order laying out the highway right-of-way and fixing the width of the right-of-way on each side of the centerline, still the county court adopted and ratified the order by paying out county money arising for right-of-way claims because of the order. Bollinger v. Arkansas State Hwy. Comm'n, 229 Ark. 53, 315 S.W.2d 889 (1958), aff'd, 230 Ark. 877, 327 S.W.2d 381 (Ark. 1959) (decision under prior law).

Special Meetings.

Where a county's lease on a building used as a courthouse had expired and the rentals to be paid for a building used as a courthouse would in a few years amount to enough to build a courthouse, an emergency existed justifying a special session of the quorum court for the purpose of considering and voting an appropriation for the construction of a courthouse. Kleiner v. Parker, 177 Ark. 671, 8 S.W.2d 434 (1928) (decision under prior law).

Taxes and Appropriations.

Taxes must have been appropriated to the purpose for which collected. Lee County v. Phillips County, 46 Ark. 156 (1885) (decision under prior law).

Taxation for county purposes has to be uniform throughout the county; the levying court cannot provide for a dual system. Hutchinson v. Ozark Land Co., 57 Ark. 554, 22 S.W. 173 (1893) (decision under prior law).

A county tax levy will not be invalid on collateral attack because the levying court appropriated an amount in excess of the limits set in § 14-20-103, in the absence of any affirmative showing that the county had no funds derived from any other sources. Fussell v. Mallory, 97 Ark. 465, 134 S.W. 631 (1911) (decision under prior law).

Whether the county levying court levied a school tax in a certain district had to be determined by the records of that court and not by the depositions of the officers who composed the court. Alexander v. Capps, 100 Ark. 488, 140 S.W. 722 (1911) (decision under prior law).

Where quorum court failed to show a designation of the amount of the school levy in any school district by figures alone or otherwise, and it was impossible to determine from an examination of the record the amount of the millage sought to be levied, the levy made was void. Tyer v. Hazel, 212 Ark. 140, 205 S.W.2d 18 (1947) (decision under prior law).

There is no provision in law allowing a quorum court to turn over to the county judge a sum of money “to use as he sees fit and deems necessary,” and such an appropriation is invalid. Martin v. Bratton, 223 Ark. 159, 264 S.W.2d 635 (1954) (decision under prior law).

Quorum court has power and duty to determine and levy millages for county purposes only. Layne v. Strode, 229 Ark. 513, 317 S.W.2d 6 (1958) (decision under prior law).

In action involving the ad valorem assessment of real property where assessor, after making up his assessment books and an abstract of the assessed property, filed claim with the county clerk, who made out his report in accordance with the assessor's abstract, forwarding the report to the state, during which time the county board of equalization was in session, the action of the quorum court directing taxes be collected from the value established by the assessor was void, since the court was without authority to levy millages on any basis other than the assessment of the assessor, as were equalized and adjusted by the equalization board. Layne v. Strode, 229 Ark. 513, 317 S.W.2d 6 (1958) (decision under prior law).

There is no provision in the Arkansas Constitution or the statutes which gives a county court the specific authority to pay dues to a county judges association. Ark. Ass'n of County Judges v. Green, 232 Ark. 438, 338 S.W.2d 672 (1960) (decision under prior law).

Trial court did not err in denying a writ of mandamus brought by pension and retirement board to require county clerk and county collector to collect a four-tenths millage ad valorem tax as the city council did not approve the resolution for the tax prior to the county quorum court's meeting, as required by subdivision (b)(1) of this section. Russellville Police Pension Ret. Bd. v. Johnson, 365 Ark. 99, 225 S.W.3d 357 (2006).

Circuit court judge did not have statutory or constitutional authority to retroactively apply a millage-rate increase to 2007 library taxes after the special election because once a city issued an ordinance authorizing the ad valorem tax rates for 2007, a quorum court had authority pursuant to subdivision (b)(1)(A)(i) of this section to levy taxes for the current year in its November meeting. Robinson v. Villines, 2009 Ark. 632, 362 S.W.3d 870 (2009), appeal dismissed, 2012 Ark. 211 (2012).

Time and Place.

A quorum court was lawfully in session on giving notice of the session in any manner to justices of the peace affected. Cleveland County v. Pearce, 171 Ark. 1145, 287 S.W. 593 (1926) (decision under prior law).

Cited: Horton v. Taylor, 585 F. Supp. 224 (W.D. Ark. 1984).

Notes of Decisions
Cited in 5 cases (2 in the last 5 years), 2006–2024 · leading case: Robinson v. Villines, 2009 Ark. 632, 362 S.W.3d 870.
Sort: Relevance Newest Treatment
Robinson v. Villines, 2009 Ark. 632, 362 S.W.3d 870. · cites it 23× “Pursuant to Ark.Code Ann. § 14-14-904, the Pulaski County Quorum Court enacted Ordinance No.”
Ronald David Kimbrough v. Roderick Grieve, 2024 Ark. 34, 685 S.W.3d 225. · cites it 4× “In Robinson, after voters in Little Rock approved an increased millage to support the library, the county judge erred in applying Arkansas Code Annotated section 14-14-904, which deals with quorum court procedures.”
May v. Akers-Lang, 2012 Ark. 7, 386 S.W.3d 378. · cites it 2× “See Ark.Code Ann. § 14-14-904(b)(1). The Arkansas Constitution assigns the county assessors the primary task of assessing the value of property within the county from which they are elected under the valuation scheme of property as erected by law.”
Russellville Police Pension & Ret. Bd. v. Johnson, 225 S.W.3d 357 (Ark. 2006). · cites it 32× “The appellant also relies on Ark. Code Ann. § 14-14-904 (b)(3) as providing the authority for the late certification of Resolution 875.”
Schnekloth v. Deakins, No. 5:21-cv-05131 (W.D. Ark. Apr. 7, 2022). · cites it 2× “§ 14-14-904(d)(1)(A).3 The county attorney must also attend to “render[] such advice and consultation as may be appropriate.”
Ark. Code Ann. § 14-14-904(b): 1 case
Robinson v. Villines, 2009 Ark. 632, 362 S.W.3d 870. “Pursuant to Ark.Code Ann. § 14-14-904, the Pulaski County Quorum Court enacted Ordinance No.”
Ark. Code Ann. § 14-14-904(b)(1): 2 cases
May v. Akers-Lang, 2012 Ark. 7, 386 S.W.3d 378. “See Ark.Code Ann. § 14-14-904(b)(1). The Arkansas Constitution assigns the county assessors the primary task of assessing the value of property within the county from which they are elected under the valuation scheme of property as erected by law.”
Russellville Police Pension & Ret. Bd. v. Johnson, 225 S.W.3d 357 (Ark. 2006). “The appellant also relies on Ark. Code Ann. § 14-14-904 (b)(3) as providing the authority for the late certification of Resolution 875.”
Ark. Code Ann. § 14-14-904(b)(1)(A)(i): 1 case
Robinson v. Villines, 2009 Ark. 632, 362 S.W.3d 870. “Pursuant to Ark.Code Ann. § 14-14-904, the Pulaski County Quorum Court enacted Ordinance No.”
Ark. Code Ann. § 14-14-904(b)(3): 2 cases
Robinson v. Villines, 2009 Ark. 632, 362 S.W.3d 870. “Pursuant to Ark.Code Ann. § 14-14-904, the Pulaski County Quorum Court enacted Ordinance No.”
Russellville Police Pension & Ret. Bd. v. Johnson, 225 S.W.3d 357 (Ark. 2006). “The appellant also relies on Ark. Code Ann. § 14-14-904 (b)(3) as providing the authority for the late certification of Resolution 875.”
Ark. Code Ann. § 14-14-904(d)(1)(A): 1 case
Schnekloth v. Deakins, No. 5:21-cv-05131 (W.D. Ark. Apr. 7, 2022). “§ 14-14-904(d)(1)(A).3 The county attorney must also attend to “render[] such advice and consultation as may be appropriate.”
Ark. Code Ann. § 14-14-904(d)(1)(B): 1 case
Schnekloth v. Deakins, No. 5:21-cv-05131 (W.D. Ark. Apr. 7, 2022). “§ 14-14-904(d)(1)(A).3 The county attorney must also attend to “render[] such advice and consultation as may be appropriate.”
Ark. Code Ann. § 14-14-904(i): 1 case
Robinson v. Villines, 2009 Ark. 632, 362 S.W.3d 870. “Pursuant to Ark.Code Ann. § 14-14-904, the Pulaski County Quorum Court enacted Ordinance No.”
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