CITY OF FAYETTEVILLE v. PHILLIPS

No. 90-311.

811 S.W.2d 308 (1991)

306 Ark. 87

The CITY OF FAYETTEVILLE, Arkansas, and the Board of Trustees of the University of Arkansas, Appellants, v. Sue PHILLIPS, Assessor, and Washington County Board of Equalization, Appellee.

Supreme Court of Arkansas.

June 17, 1991.


Attorney(s) appearing for the Case

Ginger P. Crisp, Fayetteville, Fred H. Harrison, Jeffrey A. Bell, Asst. Atty. Gen., Little Rock, Jerry E. Rose, Fayetteville, for appellants.

George E. Butler, Jr., Fayetteville, for appellee.


TOM WOMACK, Special Justice.

This appeal results from a decision of the Washington County Circuit Court that the appellants, the City of Fayetteville and the Board of Trustees of the University of Arkansas, are not entitled to an exemption from ad valorem taxes during the construction of a jointly-owned arts center.

In 1988, the appellants acquired real property in Fayetteville on which they planned to construct the Walton Arts Center. By application to the...

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