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JIM PAWS v. EQUALIZATION BD. OF GARLAND

No. 86-13.

710 S.W.2d 197 (1986)

289 Ark. 113

JIM PAWS, INC., Appellant, v. EQUALIZATION BOARD OF GARLAND COUNTY, Arkansas, Appellee.

Supreme Court of Arkansas.

May 27, 1986.

Attorney(s) appearing for the Case

Wootton, Glover, Sanders, Slagle, Parkerson & Hargraves by Richard L. Slagle, Hot Springs, for appellant.

Robert Ridgeway, Sr., Pros. Atty., Hot Springs, for appellee.

HOLT, Chief Justice.

The Velda Rose/Ramada Inn Hotel was reappraised and assessed by the Garland County Assessor at a total valuation of $5,444,700 in June, 1981. The appellant, Jim Paws, Inc., purchased the hotel for $1,000,000 in July, 1981. Appeals of the assessment to the Garland County Equalization Board and the Garland County Circuit Court resulted in a reduction of the assessed value to $4,458,750. Appellant argues on appeal to this court that the method of...

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