Bill Summary – FastDemocracy

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                                               Act 168 of the Fiscal Session
 State of Arkansas                       As Engrossed:       S4/24/24
 94th General Assembly                            A Bill
 Fiscal Session, 2024                                                                     SENATE BILL 54
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 By: Joint Budget Committee
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                                      For An Act To Be Entitled
                 AN ACT TO MAKE AN APPROPRIATION FOR PERSONAL SERVICES
                 AND OPERATING EXPENSES FOR THE DEPARTMENT OF FINANCE
                 AND ADMINISTRATION - ASSESSMENT COORDINATION DIVISION
                 FOR THE FISCAL YEAR ENDING JUNE 30, 2025; AND FOR
                 OTHER PURPOSES.
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                                                   Subtitle
                           AN ACT FOR THE DEPARTMENT OF FINANCE AND
                           ADMINISTRATION - ASSESSMENT COORDINATION
                           DIVISION APPROPRIATION FOR THE 2024-2025
                           FISCAL YEAR.
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 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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         SECTION 1. REGULAR SALARIES - STATE OPERATIONS.                       There is hereby
 established for the Department of Finance and Administration - Assessment
 Coordination Division for the 2024-2025 fiscal year, the following maximum
 number of regular employees.
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                                                                                      Maximum Annual
                                                                    Maximum              Salary Rate
  Item    Class                                                      No. of              Fiscal Year
   No.    Code       Title                                        Employees                     2024-2025
   (1)    U085U ACD DIRECTOR                                                  1             GRADE SE01
   (2)    D068C INFORMATION SYSTEMS ANALYST                                   1             GRADE IT04
   (3)    G047C ATTORNEY SPECIALIST                                           1             GRADE GS11
   (4)    G061C ACD DEPUTY DIRECTOR                                           1             GRADE GS10
     *JAP005*                                                                          04-24-2024 15:48:51 JAP005
     As Engrossed:    S4/24/24                                                      SB54
   (5)   X046C ACD DIVISION ADMINISTRATOR                 4         GRADE GS08
   (6)   E031C EDUCATION PROGRAM COORDINATOR              1         GRADE GS08
   (7)   X049C PROPERTY ASSESSMENT COORD MANAGER          5          GRADE GS07
   (8)   A063C RESEARCH & STATISTICS SUPERVISOR           1         GRADE GS07
   (9)   X079C PROPERTY ASSESSMENT AUDITOR SUPERVISOR    11         GRADE GS06
  (10)   X117C PROPERTY ASSESSMENT AUDITOR                 7         GRADE GS05
         MAX. NO. OF EMPLOYEES                           33
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         SECTION 2. EXTRA HELP - STATE OPERATIONS.   There is hereby authorized,
 for the Department of Finance and Administration - Assessment Coordination
 Division for the 2024-2025 fiscal year, the following maximum number of part-
 time or temporary employees, to be known as "Extra Help", payable from funds
 appropriated herein for such purposes:      three (3) temporary or part-time
 employees, when needed, at rates of pay not to exceed those provided in the
 Uniform Classification and Compensation Act, or its successor, or this act
 for the appropriate classification.
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         SECTION 3. APPROPRIATION - STATE OPERATIONS.   There is hereby
 appropriated, to the Department of Finance and Administration, to be payable
 from the Miscellaneous Agencies Fund Account, for personal services and
 operating expenses of the Department of Finance and Administration -
 Assessment Coordination Division - State Operations for the fiscal year
 ending June 30, 2025, the following:
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 ITEM                                                               FISCAL YEAR
  NO.                                                                2024-2025
 (01)    REGULAR SALARIES                                           $1,687,840
 (02)    EXTRA HELP                                                        2,500
 (03)    PERSONAL SERVICES MATCHING                                    644,444
 (04)    MAINT. & GEN. OPERATION
         (A) OPER. EXPENSE                                             872,240
         (B) CONF. & TRAVEL                                               49,869
         (C) PROF. FEES                                                   10,000
         (D) CAP. OUTLAY                                                        0
         (E) DATA PROC.                                                         0
 (05)    ASSESSOR'S SCHOOL                                             325,000
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     As Engrossed:   S4/24/24                                                   SB54
 (06)   ASSESSMENT EDUC INCENTIVE                                     150,000
        TOTAL AMOUNT APPROPRIATED                                  $3,741,893
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        SECTION 4. APPROPRIATION - CASH.   There is hereby appropriated, to the
 Department of Finance and Administration, to be payable from the cash fund
 deposited in the State Treasury as determined by the Chief Fiscal Officer of
 the State, for operating expenses of the Department of Finance and
 Administration - Assessment Coordination Division - Cash for the fiscal year
 ending June 30, 2025, the following:
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 ITEM                                                             FISCAL YEAR
  NO.                                                              2024-2025
 (01)   MAINT. & GEN. OPERATION
        (A) OPER. EXPENSE                                             $33,000
        (B) CONF. & TRAVEL                                              5,000
        (C) PROF. FEES                                                 17,000
        (D) CAP. OUTLAY                                                     0
        (E) DATA PROC.                                                      0
        TOTAL AMOUNT APPROPRIATED                                     $55,000
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        SECTION 5. APPROPRIATION - COUNTY ASSESSORS' CONTINUING EDUCATION FUND.
 There is hereby appropriated, to the Department of Finance and
 Administration, to be payable from the County Assessors' Continuing Education
 Trust Fund, for maintaining and operating a continuing education program for
 County Assessors by the Department of Finance and Administration - Assessment
 Coordination Division - County Assessors' Continuing Education Fund for the
 fiscal year ending June 30, 2025, the following:
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 ITEM                                                             FISCAL YEAR
  NO.                                                              2024-2025
 (01)   MAINT. & GEN. OPERATION
        (A) OPER. EXPENSE                                             $51,600
        (B) CONF. & TRAVEL                                                  0
        (C) PROF. FEES                                                  8,400
        (D) CAP. OUTLAY                                                     0
        (E) DATA PROC.                                                      0
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     As Engrossed:   S4/24/24                                                       SB54
        TOTAL AMOUNT APPROPRIATED                                      $60,000
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        SECTION 6. APPROPRIATION - REAL PROPERTY REAPPRAISAL.    There is hereby
 appropriated, to the Department of Finance and Administration, to be payable
 from the Arkansas Real Property Reappraisal Fund, for paying counties and
 professional reappraisal companies for the cost of reappraisal of real
 property by the Department of Finance and Administration - Assessment
 Coordination Division - Real Property Reappraisal for the fiscal year ending
 June 30, 2025, the following:
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 ITEM                                                              FISCAL YEAR
  NO.                                                                2024-2025
 (01)   REAL PROPERTY REAPPRAISAL                                  $15,750,000
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        SECTION 7. SPECIAL LANGUAGE.   NOT TO BE INCORPORATED INTO THE ARKANSAS
 CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW.
 FUND TRANSFER. To provide funding for the appropriations authorized herein,
 the Director of the Department of Finance and Administration - Assessment
 Coordination Division of the State of Arkansas shall certify monthly to the
 Chief Fiscal Officer of the State, the amount of funding needed each month to
 pay counties and professional reappraisal companies for the reappraisal of
 real property as required by law.     Upon receipt of such certification the
 Chief Fiscal Officer of the State shall transfer on his or her books and
 those of the State Treasurer 76% of the amounts certified from the Department
 of Education Public School Fund Account, 16% of the amount certified from the
 County Aid Fund, and 8% of the amount certified from the Municipal Aid Fund
 to the Arkansas Real Property Reappraisal Fund.     In no event shall the total
 amount of funds transferred as authorized herein exceed fourteen million two
 hundred fifty thousand dollars ($14,250,000) in a single fiscal year.
    The provisions of this section shall be in effect only from July 1, 2023
 2024 through June 30, 2024 2025.
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        SECTION 8. SPECIAL LANGUAGE.   NOT TO BE INCORPORATED INTO THE ARKANSAS
 CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW.
 FUND TRANSFERS. After receiving approval from the Chief Fiscal Officer of the
 State, the Director of the Department of Finance and Administration -
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     As Engrossed:   S4/24/24                                                    SB54
 Assessment Coordination Division is authorized to transfer funds during the
 2023-2024 2024-2025 fiscal year from the Miscellaneous Agencies Fund Account
 designated for support of the Department of Finance and Administration -
 Assessment Coordination Division to the Real Property Reappraisal Fund. The
 total of all transfers shall not exceed $1,500,000.
   The provisions of this section shall be in effect only from July 1, 2023
 2024 through June 30, 2024 2025.
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      SECTION 9. SPECIAL LANGUAGE.   NOT TO BE INCORPORATED INTO THE ARKANSAS
 CODE NOR PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND TEMPORARY LAW.
 TRANSFER PROVISION.   After receiving approval from the Chief Fiscal Officer
 of the State, the Director of the Department of Finance and Administration -
 Assessment Coordination Division is authorized to transfer appropriation from
 the Operating Expenses line item in the State Operations Program to the
 Assessor’s School special line item to assure sufficient resources are
 available to provide required training for assessment personnel.
   The provisions of this section shall be in effect only from July 1, 2023
 2024 through June 30, 2024 2025.
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      SECTION 10. COMPLIANCE WITH OTHER LAWS.    Disbursement of funds
 authorized by this act shall be limited to the appropriation for such agency
 and funds made available by law for the support of such appropriations; and
 the restrictions of the State Procurement Law, the General Accounting and
 Budgetary Procedures Law, the Revenue Stabilization Law, the Regular Salary
 Procedures and Restrictions Act, or their successors, and other fiscal
 control laws of this State, where applicable, and regulations promulgated by
 the Department of Finance and Administration, as authorized by law, shall be
 strictly complied with in disbursement of said funds.
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      SECTION 11. LEGISLATIVE INTENT.    It is the intent of the General
 Assembly that any funds disbursed under the authority of the appropriations
 contained in this act shall be in compliance with the stated reasons for
 which this act was adopted, as evidenced by the Agency Requests, Executive
 Recommendations and Legislative Recommendations contained in the budget
 manuals prepared by the Department of Finance and Administration, letters, or
 summarized oral testimony in the official minutes of the Arkansas Legislative
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     As Engrossed:   S4/24/24                                                     SB54
 Council or Joint Budget Committee which relate to its passage and adoption.
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      SECTION 12. EMERGENCY CLAUSE.       It is found and determined by the
 General Assembly, that the Constitution of the State of Arkansas prohibits
 the appropriation of funds for more than a one (1) year period; that the
 effectiveness of this Act on July 1, 2024 is essential to the operation of
 the agency for which the appropriations in this Act are provided, and that in
 the event of an extension of the legislative session, the delay in the
 effective date of this Act beyond July 1, 2024 could work irreparable harm
 upon the proper administration and provision of essential governmental
 programs. Therefore, an emergency is hereby declared to exist and this Act
 being necessary for the immediate preservation of the public peace, health
 and safety shall be in full force and effect from and after July 1, 2024.
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                            /s/Joint Budget Committee
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                                APPROVED: 5/3/24
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