AR SB839

Allows a county to abolish the school district coordinator position if the position has been vacant for 5 or more years under Arkansas Code § 6-12-315.

Permits county courts to transfer remaining county funds designated for abolished positions to the county general revenue fund for general use under new Arkansas Code § 14-21-109.

Modifies penalty distribution on delinquent personal property taxes to deposit all penalties in the county general fund unless a county maintains both a functioning executive council and full-time school district coordinator.

Removes the conditional language about a county's common school fund receiving 50% of penalties at the time of enactment, making the 50/50 split between county general fund and common school fund automatic if both conditions are met.