Arkansas Code Annotated

Ark. Code Ann. § 26-35-902 (2026)

Award of attorney's fees — Disposition of residual funds

✓ current as of May 2026
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History. Acts 1977, No. 822, § 1; A.S.A. 1947, § 84-4601; Acts 1993, No. 279, § 1.

Research References

Ark. L. Rev.

Note, Attorneys' Windfalls and Society's Pitfalls: Butt v. Evans Law Firm, P.A., Attorneys' Fees in Class Action Suits Against Government Entities, 57 Ark. L. Rev. 627.

U. Ark. Little Rock L. Rev.

Annual Survey of Caselaw, Civil Procedure, 26 U. Ark. Little Rock L. Rev. 819.

Case Notes

Applicability.

This section clearly applies only to suits brought against counties, cities, or towns. Bahil v. Scribner, 265 Ark. 834, 581 S.W.2d 334 (1979).

Section held inapplicable to original decree entered before March 28. 1977. Powell v. Henry, 267 Ark. 484, 592 S.W.2d 107 (1980).

Attorney's fees could not be awarded, in taxpayer's suit seeking an accounting and restitution of expense funds paid to a prosecuting attorney, since this section applies only to suits brought against any county, city, or town. Munson v. Abbott, 269 Ark. 441, 602 S.W.2d 649 (1980).

Where no refund of county or city money to taxpayers was ordered, this section did not apply. City of Hot Springs v. Creviston, 288 Ark. 286, 705 S.W.2d 415 (1986).

Attorney's fees are not to be allowed in an illegal exaction case in which no refund is sought. Hamilton v. Villines, 323 Ark. 492, 915 S.W.2d 271 (1996).

Where attorneys represented taxpayers in a class action lawsuit, the circuit court abused its discretion by applying the percentage of the attorneys' settlement fee against the settlement pool instead of the total amount claimed by the taxpayers. Butt v. Evans Law Firm, P.A., 351 Ark. 566, 98 S.W.3d 1 (2003).

Final Judgment.

Section 16-22-309 specifically requires that judgment for attorney's fees be included in the final judgment entered in the action, but no such requirement appears in this section. Stewart Title Guar. Co. v. Cassill, 41 Ark. App. 22, 847 S.W.2d 465 (1993).

Reconsideration.

Within 90 days after entry of order for attorney's fees made by special judge, regular judge could vacate special judge's order and set matter down for reconsideration. Henry v. Powell, 262 Ark. 763, 561 S.W.2d 296 (1978).

Cited: Vandiver v. Washington County, 274 Ark. 561, 628 S.W.2d 1 (1982); City of Little Rock v. Cash, 277 Ark. 494, 644 S.W.2d 229 (1982); Vachon v. City of Fort Smith, 308 Ark. 636, 826 S.W.2d 277 (1992); Hasha v. City of Fayetteville, 311 Ark. 460, 845 S.W.2d 500 (1993); Stratton v. Priest, 326 Ark. 469, 932 S.W.2d 321 (1996).

Subchapter 10 — Records and Forms

Cross References. Arkansas Governmental Compliance Act, § 10-4-301 et seq.

Furnishing of lists, blanks, and records by Arkansas Public Service Commission, § 26-26-701.

Tax books and records, § 26-28-101 et seq.

Effective Dates. Acts 1883, No. 114, § 226: effective on passage.

26-35-1001 — 26-35-1003. [Repealed.]

Publisher's Notes. These sections, concerning record of tax receipts, delivery of record book to county court, and the tax record form, were repealed by Acts 2003, No. 295, § 12. The sections were derived from the following sources:

26-35-1001. Acts 1883, No. 114, § 116, p. 199; C. & M. Dig., §§ 10059-10064; Pope's Dig., §§ 13818-13823; A.S.A. 1947, § 84-933.

26-35-1002. Acts 1883, No. 114, § 117, p. 199; C. & M. Dig., § 10065; Pope's Dig., § 13824; A.S.A. 1947, § 84-934.

26-35-1003. Acts 1883, No. 114, § 116, p. 199; C. & M. Dig., § 10058; Pope's Dig., § 13817; A.S.A. 1947, § 84-932.

Notes of Decisions
Cited in 17 cases (3 in the last 5 years), 1991–2024 · leading case: Butt v. Evans Law Firm, P.A., 98 S.W.3d 1 (Ark. 2003).
Butt v. Evans Law Firm, P.A., 98 S.W.3d 1 (Ark. 2003). · cites it 46× “See Ark.Code Ann. § 26-35-902 (Repl.1997). Section 26-35-902 reads: (a) It is the public policy of this state that circuit and chancery courts may, in meritorious litigation brought under Arkansas Constitution, Article 16, § 13, in which the court orders any county, city, or…”
Cotten v. Fooks, 55 S.W.3d 290 (Ark. 2001). · cites it 10× “Certainly, a case can be made for allowing attorney's fees where a citizen's action has been brought to terminate illegal practices by governmental officials; however, there are opposing considerations *295 as well. For example, in a case like the one before us, authorizing such…”
Foster v. Jefferson Cnty. Quorum Court, 901 S.W.2d 809 (Ark. 1995). · cites it 12× “The majority relies upon Ark.Code Ann. § 26-35-902 (Supp.1993) to hold that subject matter jurisdiction of illegal exaction suits is concurrent between circuit and chancery courts.”
Pledger v. Bosnick, 811 S.W.2d 286 (Ark. 1991). · cites it 4× “nt benefits in excess of $6,000; (ii) enjoin the defendants from appropriating and expending any of the funds collected pursuant to a levy of the illegal income taxes and account for the amounts so collected to date; (iii) refund to the class the illegally collected income…”
Hasha v. City of Fayetteville, 845 S.W.2d 500 (Ark. 1993). · cites it 4× “In addition, the chancellor is instructed to conduct a hearing to award an attorney's fee, see Ark.Code Ann. § 26-35-902 (1987), and to determine whether the City or the trustee now has any funds that rightfully belong to the taxpayers.”
Barnhart v. City of Fayetteville, 977 S.W.2d 225 (Ark. 1998). · cites it 5× “These fees were awarded under Ark. Code Ann. § 26-35-902 (a) (Repl. 1997), which authorizes attorney’s fees to winning litigants in illegal-exaction cases.”
Keith Gibson, Tom Schueck, Robert S. Moore, Jr., Alec Farmer, & Philip Taldo, Members of the Arkansas State High. Comm'n Scott E. Bennett, Dir., Arkansas Dep't of Transp. Dennis Milligan, Treasurer of the State of Arkansas Andrea Lea, Auditor of the State of Arkansas Larry W. Walther, Dir., Arkansas Dep't of Fin. & Admin. & Asa Hutchinson, Governor of the State of Arkansas v. Shelly Buonauito, Mary Weeks, Verlon Abrams, & Sarah B. Thompson, 2022 Ark. 206 (Ark. 2022). · cites it 14× “The legislature has already determined that It is the public policy of this state that circuit courts may, in meritorious litigation brought under Arkansas Constitution, Article 16, §13, in which the circuit court orders any county, city, or town to refund or return to taxpayers…”
Daniel v. Jones, 966 S.W.2d 226 (Ark. 1998). · cites it 2× “Appellants requested further that the trial court grant an injunction to prevent county officials from collecting the sales tax and a mandatory injunction ordering the refund and return of taxpayer monies illegally exacted, after apportionment of reasonable attorney’s fees…”
Ronald David Kimbrough & Mitzi Kimbrough, on Behalf of Themselves & All Other Similarly Situated Taxpayers v. Roderick Grieve, in His Off. Capacity as Benton Cnty. Assessor, 2024 Ark. 34 (Ark. 2024). · cites it 2× “Additionally, citing Arkansas Code Annotated section 26-35-902(a) as evidence, the Kimbroughs contend that the Legislature has likewise recognized the subject-matter jurisdiction of circuit courts to hear illegal-exaction suits because they are ultimately the courts that will…”
Keith Gibson, Tom Schueck, Robert S. Moore, Jr., Alec Farmer, & Philip Taldo, Members of the Arkansas State High. Comm'n Scott E. Bennett, Dir., Arkansas Dep't of Transp. Dennis Milligan, Treasurer of the State of Arkansas Andrea Lea, Auditor of the State of Arkansas Larry W. Walther, Dir., Arkansas Dep't of Fin. & Admin. & Asa Hutchinson, Governor of the State of Arkansas v. Shelly Buonauito, Mary Weeks, Verlon Abrams, & Sarah B. Thompson, 2022 Ark. 206 (Ark. 2022). · cites it 14× “The legislature has already determined that It is the public policy of this state that circuit courts may, in meritorious litigation brought under Arkansas Constitution, Article 16, §13, in which the circuit court orders any county, city, or town to refund or return to taxpayers…”
Beck v. Inter City Transp., Inc., 417 S.W.3d 740 (Ark. Ct. App. 2012). · cites it 2× “Barnhart was an illegal-exaction case in which the attorney was awarded fees under Ark.Code Ann. § 26-35-902(a) (Repl. 1997), which authorizes attorney’s fees to winning litigants in illegal-exaction cases.”
Stratton v. Priest, 932 S.W.2d 321 (Ark. 1996). · cites it 2× “In light of our holding, the appellant’s request for attorney fees pursuant to Ark. Code Ann. § 26-35-902 (Supp. 1995) need not be addressed.”
— Ark. Code Ann. § 26-35-902(a) — 8 cases
Cotten v. Fooks, 55 S.W.3d 290 (Ark. 2001). “Certainly, a case can be made for allowing attorney's fees where a citizen's action has been brought to terminate illegal practices by governmental officials; however, there are opposing considerations *295 as well. For example, in a case like the one before us, authorizing such…”
Butt v. Evans Law Firm, P.A., 98 S.W.3d 1 (Ark. 2003). “See Ark.Code Ann. § 26-35-902 (Repl.1997). Section 26-35-902 reads: (a) It is the public policy of this state that circuit and chancery courts may, in meritorious litigation brought under Arkansas Constitution, Article 16, § 13, in which the court orders any county, city, or…”
Keith Gibson, Tom Schueck, Robert S. Moore, Jr., Alec Farmer, & Philip Taldo, Members of the Arkansas State High. Comm'n Scott E. Bennett, Dir., Arkansas Dep't of Transp. Dennis Milligan, Treasurer of the State of Arkansas Andrea Lea, Auditor of the State of Arkansas Larry W. Walther, Dir., Arkansas Dep't of Fin. & Admin. & Asa Hutchinson, Governor of the State of Arkansas v. Shelly Buonauito, Mary Weeks, Verlon Abrams, & Sarah B. Thompson, 2022 Ark. 206 (Ark. 2022). “The legislature has already determined that It is the public policy of this state that circuit courts may, in meritorious litigation brought under Arkansas Constitution, Article 16, §13, in which the circuit court orders any county, city, or town to refund or return to taxpayers…”
Foster v. Jefferson Cnty. Quorum Court, 901 S.W.2d 809 (Ark. 1995). “The majority relies upon Ark.Code Ann. § 26-35-902 (Supp.1993) to hold that subject matter jurisdiction of illegal exaction suits is concurrent between circuit and chancery courts.”
Ronald David Kimbrough & Mitzi Kimbrough, on Behalf of Themselves & All Other Similarly Situated Taxpayers v. Roderick Grieve, in His Off. Capacity as Benton Cnty. Assessor, 2024 Ark. 34 (Ark. 2024). “Additionally, citing Arkansas Code Annotated section 26-35-902(a) as evidence, the Kimbroughs contend that the Legislature has likewise recognized the subject-matter jurisdiction of circuit courts to hear illegal-exaction suits because they are ultimately the courts that will…”
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