CARWELL ELEVATOR CO., INC. v. LEATHERS

No. 02-240.

101 S.W.3d 211 (2003)

CARWELL ELEVATOR CO., INC., and Poinsett Rice & Grain, Inc. v. Timothy LEATHERS, Commissioner of Revenue; and Arkansas Rice Research and Promotion Board.

Supreme Court of Arkansas.

March 20, 2003.


Attorney(s) appearing for the Case

Snellgrove, Langley, Lovett, & Culpepper, by Todd Williams, Jonesboro, for appellants.

Mark Pryor, Atty. Gen., by: Arnold M. Jochums, Asst. Atty. Gen.; and Friday, Eldredge & Clark, by William A. Waddell, Jr., for appellees.


JIM HANNAH, Justice.

Carwell Elevator Co., Inc., and Poinsett Rice & Grain, Inc., appeal the decision of the Circuit Court of Pulaski County finding that Carwell and Poinsett may not recover assessments of the Arkansas Rice Research & Promotion Board ("Board") that they paid as first-time rice buyers because the assessments were voluntarily paid. Carwell and Poinsett also appeal the trial court's finding that Carwell...

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