NEWBERN, Justice.
This is an illegal exaction suit brought as a class action by the appellees, who are Garland County taxpayers, against the appellants, who are the city manager, mayor, and members of the City of Hot Springs Board of Directors. Pursuant to Ark. Const. amend. 31, the residents of Hot Springs approved by referendum vote a property tax levy of up to one mill to provide a fund for police pensions and up to one mill for firefighter pensions. That took...
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