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POTLATCH CORP. v. ARKANSAS CITY SCH. D.

No. 92-195.

842 S.W.2d 32 (1992)

311 Ark. 145

POTLATCH CORPORATION, Appellant, v. ARKANSAS CITY SCHOOL DISTRICT, Ronald Anderson, Curtis Gilbert and V.T. Mosby, Jr., Appellees.

Supreme Court of Arkansas.

November 23, 1992.

Attorney(s) appearing for the Case

James M. Saxton, Robert S. Shafer, Little Rock, for appellant.

Bynum Gibson, Dermott, for appellees.

NEWBERN, Justice.

This is an appeal from the Circuit Court's review of the 1988 and 1989 ad valorem tax assessments on specialized industrial equipment used in a papermill. The mill is owned and operated by the appellant, Potlatch Corporation (Potlatch), at Cypress Bend in Desha County. The case has a complicated procedural history.

The appellee, the Arkansas City School District (School District), claimed that Potlatch was not properly reporting or...

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