SEBASTIAN CTY. EQ. BD. v. W. ARK. COUN.

No. 88-53.

752 S.W.2d 755 (1988)

296 Ark. 207

SEBASTIAN COUNTY EQUALIZATION BOARD, et al., Appellants, v. The WESTERN ARKANSAS COUNSELING & GUIDANCE CENTER, INC., Appellee.

Supreme Court of Arkansas.

July 11, 1988.


Attorney(s) appearing for the Case

Charles Karr, Fort Smith, for appellants.

Paul L. Giuffre, Fort Smith, for appellee.


HAYS, Justice.

The only issue is whether the trial court correctly granted a tax exemption to the appellee, Western Arkansas Counseling and Guidance Center.

The Guidance Center is a community mental health clinic operating in six counties in western Arkansas. It was organized in 1969 as a non-profit corporation pursuant to Ark.Code Ann. §§ 20-46-301 (1987), et seq., as are similar mental health centers throughout the state. The Guidance Center serves...

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