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CARROLL COUNTY v. EUREKA SPRINGS SCH. DIST.

No. 86-284.

729 S.W.2d 1 (1987)

292 Ark. 151

CARROLL COUNTY, Appellant, v. EUREKA SPRINGS SCHOOL DIST. # 21 and the City of Eureka Springs, Appellees.

Supreme Court of Arkansas.

May 11, 1987.

Attorney(s) appearing for the Case

David S. Clinger, Pros. Atty., Bentonville, for appellant.

Epley, Epley & Castleberry by Alan D. Epley, Eureka Springs, for appellees.

HOLT, Chief Justice.

Carroll County brought suit against Eureka Springs School District # 21 and the City of Eureka Springs (both appellees referred to herein as Eureka Springs) to recover overpayments mistakenly made from county tax settlements. The Carroll County Chancery Court limited Carroll County's recovery to overpayments made within the three-year statutory period for implied contracts or liabilities. On appeal, Carroll County contends the five-year catch...

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