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COUNTY OF HOWARD v. ROTENBERRY

No. 85-3.

688 S.W.2d 937 (1985)

286 Ark. 29

COUNTY OF HOWARD, City of El Dorado, & Parker's Chapel School Dist. of Union County, Appellants, v. Burl ROTENBERRY, as Chairman of Workers' Compensation Commission, et al., Appellees.

Supreme Court of Arkansas.

May 13, 1985.

Attorney(s) appearing for the Case

G. Ross Smith, Little Rock, for appellants.

Steve Clark, Atty. Gen. by Robert R. Ross, Deputy Atty. Gen., Little Rock, for appellees.

HOLT, Chief Justice.

The issues raised in this appeal concern the validity of Act 393 of 1983, codified at Ark.Stat.Ann. § 81-1348(e) (Supp.1983). Our jurisdiction is pursuant to Sup.Ct.R. 29(1)(c).

Act 393 imposes a tax on public employers payable to the Workers' Compensation Commission to provide compensation benefits to the employees of those employers. Previously, benefits were provided by the state with no payment by these employers.

Act...

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