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WASHINGTON COUNTY v. BD. OF TRUSTEES

No. CV-15-357.

480 S.W.3d 173 (2016)

2016 Ark. 34

WASHINGTON COUNTY; Jeff Williams, Washington County Tax Assessor; David Ruff, Washington County Tax Collector; and Fayetteville School District No. 1, Appellants v. BOARD OF TRUSTEES OF THE UNIVERSITY OF ARKANSAS, Appellee.

Supreme Court of Arkansas.

Rehearing Denied March 10, 2016.

Attorney(s) appearing for the Case

Steven S. Zega , Washington County Attorney, for appellants Washington County; Russell Hill, elected successor to Jeff Williams, Washington County Assessor; and David Ruff, Washington County Tax Collector.

Davis, Clark, Butt, Carithers & Taylor, PLC, Fayetteville, by: Constance G. Clark and William Jackson Butt II , for appellant Fayetteville School District No. 1.

Fred Harrison , General Counsel, by: T. Scott Varady , William R. Kincaid , and Matthew McCoy , Associate General Counsel, for appellee.

Leslie Rutledge , Att'y Gen., by: Bourgon B. Reynolds , Ass't Att'y Gen., amicus curiae in support of appellee.

This appeal stems from the ad valorem taxation of certain parcels of property owned by the appellee, Board of Trustees of the University of Arkansas ("the University"). In 2011, 2012, and 2013, the University submitted applications to the appellant, Washington County Tax Assessor,1...

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