YOUNG v. JAMISON

No. 91-335.

828 S.W.2d 831 (1992)

309 Ark. 187

Everett L. YOUNG and Mary E. Young, Appellants, v. Val JAMISON, Howard County Assessor and Tax Collector, Appellee.

Supreme Court of Arkansas.

April 20, 1992.


Attorney(s) appearing for the Case

Charles R. Nestrud, Janie W. McFarlin, Mark W. Nichols, Little Rock, for appellants.

James C. Graves, Nashville, for appellee.


HAYS, Justice.

This challenge to a tax exemption was dismissed for lack of jurisdiction by the circuit court in which the action was brought. The trial court found that the county court had exclusive jurisdiction of the subject matter. We agree with the trial court.

Appellants, Everett and Mary Young, are residents and taxpayers of Mineral Springs, Howard County, Arkansas. On June 28, 1990, they filed an action in Circuit Court of Howard County asking for...

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