HAYS, Justice.
Appellant is the Arkansas Conference Association of Seventh Day Adventists, Inc. (Conference). Appellee is the Benton County Board of Equalization (Board). Appellant seeks to prevent appellee from collecting ad valorem taxes on real estate owned by appellant and used for school purposes.
The Conference operates the Ozark Adventist Academy (Academy) in Benton County. The Academy is a boarding school consisting of grades 9 through 12. The student...
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