ARKANSAS STATUTES AND CODES
§ 14-284-403 - Apportionment of funds.
14-284-403. Apportionment of funds.
(a) (1) These premium tax moneys are assessed for disbursement from the Fire Protection Premium Tax Fund, 19-6-468, by the Department of Finance and Administration to the counties in the following percentages:
Arkansas County -- 0.78%, Ashley County -- 1.39%, Baxter County -- 1.78%, Benton County -- 3.86%, Boone County -- 1.46%, Bradley County -- 0.52%, Calhoun County -- 0.51%, Carroll County -- 0.97%, Chicot County -- 0.51%, Clark County -- 1.13%, Clay County -- 1.10%, Cleburne County -- 1.11%, Cleveland County -- 0.66%, Columbia County -- 1.24%, Conway County -- 1.04%, Craighead County -- 2.91%, Crawford County -- 1.98%, Crittenden County -- 1.32%, Cross County -- 0.84%, Dallas County -- 0.45%, Desha County -- 0.71%, Drew County -- 0.80%, Faulkner County -- 2.30%, Franklin County -- 0.97%, Fulton County -- 0.84%, Garland County -- 3.12%, Grant County -- 1.13%, Greene County -- 1.39%, Hempstead County -- 1.89%, Hot Spring County -- 1.46%, Howard County -- 0.75%, Independence County -- 1.90%, Izard County -- 0.91%, Jackson County -- 0.95%, Jefferson County -- 2.32%, Johnson County -- 1.05%, Lafayette County -- 0.71%, Lawrence County -- 0.96%, Lee County -- 0.73%, Lincoln County -- 1.12%, Little River County -- 0.77%, Logan County -- 1.06%, Lonoke County -- 1.70%, Madison County -- 0.95%, Marion County -- 1.00%, Miller County -- 1.44%, Mississippi County -- 1.77%, Monroe County -- 0.53%, Montgomery County -- 0.66%, Nevada County -- 0.58%, Newton County -- 0.67%, Ouachita County -- 1.37%, Perry County -- 0.62%, Phillips County -- 1.12%, Pike County -- 0.87%, Poinsett County -- 1.14%, Polk County -- 1.01%, Pope County -- 1.73%, Prairie County -- 0.83%, Pulaski County -- 5.99%, Randolph County -- 0.96%, St. Francis County -- 1.45%, Saline County -- 3.00%, Scott County -- 0.59%, Searcy County -- 0.73%, Sebastian County -- 2.06%, Sevier County -- 0.82%, Sharp County -- 1.30%, Stone County -- 0.77%, Union County -- 2.01%, Van Buren County -- 1.18%, Washington County -- 3.46%, White County -- 2.71%, Woodruff County -- 0.47%, Yell County -- 1.11%.
(2) (A) The moneys shall be apportioned by each quorum court to the districts and municipalities within the county based upon population unless the County Intergovernmental Cooperation Council notifies the quorum court of the fire protection needs of the districts and municipalities, in which case the moneys shall be apportioned by the quorum court based on those needs.
(B) The funds shall be distributed to municipalities and those certified departments in districts which are in compliance with this subchapter, 20-22-801 et seq., and 6-21-106.
(C) Fire departments which are not certified by the Office of Fire Protection Services pursuant to 20-22-801 et seq. shall also be eligible to receive moneys disbursed under this section so long as all moneys received are spent directly on equipment, training, capital improvements, or other expenditures necessary for upgrading the service provided by the department.
(b) Disbursements shall be made on forms prescribed by the Department of Finance and Administration.
(c) A county treasurer shall not collect the treasurer's commission provided in 21-6-302 on any of the premium tax moneys disbursed from the Fire Protection Premium Tax Fund.