The opinion
Robert L. Brown, Justice, dissenting. As the majority opinion correctly points out, municipal councils are to “make out and certify to the county clerk the rate of taxation levied ... on the real and personal property within the city” on or before the date of the county quorum court’s regular meeting in November. Ark. Code Ann. § 26-73-202 (Repl. 1997). See also Ark. Code Ann. § 14-14-904 (b)(1) (Supp. 2005). That was done in the instant case. The four tenths (.4) of a mill for the Police Retirement and Relief Fund and the four tenths (.4) of a mill for the Firemen’s Retirement and Relief Fund that were to be levied as part of Resolution 870 were filed with the Pope County Clerk’s office in October 2004, which was prior to the quorum court’s regular meeting on November 4, 2004. Despite the fact that Resolution 870, which also included a levy of 2 mills for all city purposes, was voted down by the people on November 30, 2004, the same rate of taxation to be levied for these retirement funds was reestablished by Resolution 875, which was passed on December 16, 2004. Because § 26-73-202 requires the filing of the rate of taxation to be levied, and because the .4 mills for each fund was already on file with the county clerk prior to the quorum court’s regular November meeting, I would hold that the statute’s requirements were met and that the circuit court erred in refusing to require the appellees to levy and collect the .4 mills for each retirement fund.
In short, the rate of taxation for each fund was timely filed. I respectfully dissent.
Hannah, C.J., joins this dissent.