HOLIDAY ISLAND SUBURBAN IMP. v. WILLIAMS

No. 88-61.

749 S.W.2d 314 (1988)

295 Ark. 442

HOLIDAY ISLAND SUBURBAN IMPROVEMENT DISTRICT # 1 OF CARROLL COUNTY, Arkansas, Appellant, v. Carolyn WILLIAMS, Tax Assessor, Carroll County, Arkansas, et al., Appellees.

Supreme Court of Arkansas.

May 9, 1988.


Attorney(s) appearing for the Case

Kenneth H. Castleberry, Eureka Springs, for appellant.

Terri L. Harris, Deputy Pros. Atty., Berryville, for appellee.


HAYS, Justice.

The issue is whether the facilities of the Holiday Island Suburban Improvement District are exempted from general property taxes under Article 16 of the Arkansas Constitution. The trial court held that while some of the facilities were exempt, some were not, and the District has appealed from the adverse ruling. There is no cross-appeal. We affirm the decree.

The District, Holiday Island Improvement District No. 1 of Carroll County, Arkansas...

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