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CRANE v. ARKANSAS ELEC. CO-OP. CORP.

No. 90-177.

802 S.W.2d 141 (1991)

304 Ark. 317

Larry CRANE, Director, Assessment Coordinator Division and Steve Clark, Attorney General, Appellants, v. ARKANSAS ELECTRIC COOPERATIVE CORPORATION, Appellee.

Supreme Court of Arkansas.

January 22, 1991.

Attorney(s) appearing for the Case

Clint Miller, Asst. Atty. Gen., Little Rock, for appellants.

Wright, Lindsey & Jennings, Robert M. Lyford, Little Rock, for appellee.

DUDLEY, Justice.

This is another in the series of cases involving the extremely complex Amendment 59 to the Constitution of Arkansas. This particular case requires us to decide which provision of the Amendment governs the computation of property taxes on public utilities.

Arkansas Electric Cooperative Corporation, the taxpayer, is an electric cooperative which owns real and personal property in Benton and Jefferson Counties. In 1985, both Jefferson and Benton...

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