GILMORE v. LAWRENCE COUNTY

No. 5-4718.

439 S.W.2d 643 (1969)

Hubert A. GILMORE et al., Appellants, v. LAWRENCE COUNTY, Arkansas, Appellees.

Supreme Court of Arkansas.

Rehearing Denied May 12, 1969.


Attorney(s) appearing for the Case

Hodges, Hodges & Hodges, Newport, for appellants.

D. Leonard Lingo and Harry L. Ponder, Walnut Ridge, for appellees.


BYRD, Justice.

Appellants Hubert A. Gilmore, et al., taxpayers of Lawrence County, appeal from the tax adjustments of the Lawrence County Board of Equalization on rural farm lands for the year of 1966. For reversal of the circuit court decree, appellants rely upon the following points:

1. The action taken by the Lawrence County Board of Equalization was the assessment of property instead of the equalization of property, and the board was without statutory...

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