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§ 24-11-213 - Allocation of insurance premium tax -- Apportionments.

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24-11-213.Allocation of insurance premium tax -- Apportionments.(a)(1)(A)Thepremium taxes collected under24-11-301 shall be placed in a fundcombined with the premium taxes collected pursuant to24-11-809.(B)The combined fund shall be entitled the "Firemen's and Police Officers' Pension and Relief Fund".(C)The Firemen's and Police Officers' Pension and Relief Fund shall consist of a "fire portion" and a "police portion".(2)Theremaining revenues collected under23-60-102, 24-11-301, 24-11-809,26-57-601 -- 26-57-605, and 26-57-607 shall be distributed to theFiremen's and Police Officers' Pension and Relief Fund and to the Stateof Arkansas as general revenues.(3)Revenues distributed to the State of Arkansas as general revenues are subject to the allocations under24-11-215.(b)Therevenues shall be distributed in a manner that the Firemen's and PoliceOfficers' Pension and Relief Fund and the General Revenue Fund willeach receive distributions of no less than they received in fiscal year1999, except that:(1)If therevenues to be distributed in a subsequent year are less than therevenues distributed in 1999, the distributions to each shall be reducedproportionately;(2)Ifadditional fire departments become eligible for distributions from theFiremen's and Police Officers' Pension and Relief Fund, the base amountfor the state shall be reduced in proportion to the population in thearea served by the fire department to the portion of the population ofthe state not covered by a fire department receiving a distribution fromthe Firemen's and Police Officers' Pension and Relief Fund; and(3)Ifadditional police departments become eligible for distributions fromthe Firemen's and Police Officers' Pension and Relief Fund, the baseamount for the state shall be reduced in proportion to the population inthe area served by the police department to the portion of thepopulation of the state not covered by a police department receiving adistribution from the Firemen's and Police Officers' Pension and ReliefFund.(c)(1)Except asprovided under subsection (b) of this section, the portion distributedto the Firemen's and Police Officers' Pension and Relief Fund shall bebased on the ratio percentage of the total population of the cities,towns, or fire protection districts qualified to participate in theFiremen's and Police Officers' Pension and Relief Fund in comparison tothe total population of the State of Arkansas.(2)The remaining percentage shall be distributed to the General Revenue Fund.(d)Theallocation of funds between the Firemen's and Police Officers' Pensionand Relief Fund and the General Revenue Fund under this section shall besubject to the following conditions:(1)Eachcalendar year the Arkansas Fire and Police Pension Review Board shallreview its previous calendar year distribution of funds to eachqualified city, town, or fire protection district prior to disbursementto each of these qualified areas in compliance with24-11-214(h);(2)Thecertification of any new city, town, or fire protection district toparticipate in the Firemen's and Police Officers' Pension and ReliefFund shall be considered in the board's assessment each calendar year ofthe allocation of the disbursement of the funds under24-11-214(h);(3)(A)Anychange in the legal description of any city, town, or fire protectiondistrict will be considered in the board's assessment each year.(B)Any changes shall be reported to the board by December 15 of each calendar year.(C)The associated population change caused by the change in legal description shall also be considered;(4)Thetotal population of the cities, towns, or fire protection districtsqualified to participate in the Firemen's and Police Officers' Pensionand Relief Fund will be determined by a census population assessment inthe city, town, or fire protection district;(5)(A)Thelegal description of the metes and bounds of the city, town, or fireprotection district shall be based on standard physical features of thearea.(B)If the legaldescription cannot be based on standard physical features, a GlobalPositioning System survey shall be conducted to determine theboundaries;(6)(A)The preferred description of the area will be based on standard physical features.(B)Eachlocal department shall change the department's description of metes andbounds to the standard physical features' description.(C)Inthe case of a fire department, if the local chief cannot agree on astandard physical features' description, the county quorum court willmake the decision;(7)The mayoror other qualified representative of each city or town or the countyfire coordinator for a rural fire protection district shall certify tothe board the accuracy of the metes and bounds legal description of thearea;(8)The metes and boundslegal description shall be determined by a surveyor licensed in theState of Arkansas, by a preexisting map held by the city, town, or fireprotection district, or by the Institute for Economic Advancement at theCollege of Business Administration at the University of Arkansas atLittle Rock's Geographic Information Systems Lab;(9)Thepopulation of the area shall be determined by the Census State DataCenter at the Institute for Economic Advancement at the College ofBusiness Administration at the University of Arkansas at Little Rock'sGeographic Information Systems Lab; and(10)Theamount of revenues allocated to the Firemen's and Police Officers'Pension and Relief Fund shall be kept separate for the fire portion andthe police portion.
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  • 24-11-213. Allocation of insurance premium tax -- Apportionments.

    (a) (1) (A) The premium taxes collected under 24-11-301 shall be placed in a fund combined with the premium taxes collected pursuant to 24-11-809.

    (B) The combined fund shall be entitled the "Firemen's and Police Officers' Pension and Relief Fund".

    (C) The Firemen's and Police Officers' Pension and Relief Fund shall consist of a "fire portion" and a "police portion".

    (2) The remaining revenues collected under 23-60-102, 24-11-301, 24-11-809, 26-57-601 -- 26-57-605, and 26-57-607 shall be distributed to the Firemen's and Police Officers' Pension and Relief Fund and to the State of Arkansas as general revenues.

    (3) Revenues distributed to the State of Arkansas as general revenues are subject to the allocations under 24-11-215.

    (b) The revenues shall be distributed in a manner that the Firemen's and Police Officers' Pension and Relief Fund and the General Revenue Fund will each receive distributions of no less than they received in fiscal year 1999, except that:

    (1) If the revenues to be distributed in a subsequent year are less than the revenues distributed in 1999, the distributions to each shall be reduced proportionately;

    (2) If additional fire departments become eligible for distributions from the Firemen's and Police Officers' Pension and Relief Fund, the base amount for the state shall be reduced in proportion to the population in the area served by the fire department to the portion of the population of the state not covered by a fire department receiving a distribution from the Firemen's and Police Officers' Pension and Relief Fund; and

    (3) If additional police departments become eligible for distributions from the Firemen's and Police Officers' Pension and Relief Fund, the base amount for the state shall be reduced in proportion to the population in the area served by the police department to the portion of the population of the state not covered by a police department receiving a distribution from the Firemen's and Police Officers' Pension and Relief Fund.

    (c) (1) Except as provided under subsection (b) of this section, the portion distributed to the Firemen's and Police Officers' Pension and Relief Fund shall be based on the ratio percentage of the total population of the cities, towns, or fire protection districts qualified to participate in the Firemen's and Police Officers' Pension and Relief Fund in comparison to the total population of the State of Arkansas.

    (2) The remaining percentage shall be distributed to the General Revenue Fund.

    (d) The allocation of funds between the Firemen's and Police Officers' Pension and Relief Fund and the General Revenue Fund under this section shall be subject to the following conditions:

    (1) Each calendar year the Arkansas Fire and Police Pension Review Board shall review its previous calendar year distribution of funds to each qualified city, town, or fire protection district prior to disbursement to each of these qualified areas in compliance with 24-11-214(h);

    (2) The certification of any new city, town, or fire protection district to participate in the Firemen's and Police Officers' Pension and Relief Fund shall be considered in the board's assessment each calendar year of the allocation of the disbursement of the funds under 24-11-214(h);

    (3) (A) Any change in the legal description of any city, town, or fire protection district will be considered in the board's assessment each year.

    (B) Any changes shall be reported to the board by December 15 of each calendar year.

    (C) The associated population change caused by the change in legal description shall also be considered;

    (4) The total population of the cities, towns, or fire protection districts qualified to participate in the Firemen's and Police Officers' Pension and Relief Fund will be determined by a census population assessment in the city, town, or fire protection district;

    (5) (A) The legal description of the metes and bounds of the city, town, or fire protection district shall be based on standard physical features of the area.

    (B) If the legal description cannot be based on standard physical features, a Global Positioning System survey shall be conducted to determine the boundaries;

    (6) (A) The preferred description of the area will be based on standard physical features.

    (B) Each local department shall change the department's description of metes and bounds to the standard physical features' description.

    (C) In the case of a fire department, if the local chief cannot agree on a standard physical features' description, the county quorum court will make the decision;

    (7) The mayor or other qualified representative of each city or town or the county fire coordinator for a rural fire protection district shall certify to the board the accuracy of the metes and bounds legal description of the area;

    (8) The metes and bounds legal description shall be determined by a surveyor licensed in the State of Arkansas, by a preexisting map held by the city, town, or fire protection district, or by the Institute for Economic Advancement at the College of Business Administration at the University of Arkansas at Little Rock's Geographic Information Systems Lab;

    (9) The population of the area shall be determined by the Census State Data Center at the Institute for Economic Advancement at the College of Business Administration at the University of Arkansas at Little Rock's Geographic Information Systems Lab; and

    (10) The amount of revenues allocated to the Firemen's and Police Officers' Pension and Relief Fund shall be kept separate for the fire portion and the police portion.

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