COOK v. STATE, DEPT. OF FINANCE & ADMIN.

No. 92-670.

850 S.W.2d 309 (1993)

312 Ark. 438

Kristi COOK, On Behalf of Herself and All Other Similarly Situated Tax Payers, Appellants, v. STATE of Arkansas, DEPARTMENT OF FINANCE AND ADMINISTRATION, Appellee.

Supreme Court of Arkansas.

April 5, 1993.


Attorney(s) appearing for the Case

Michael A. Skipper, Little Rock, for appellants.

Beth B. Carson, Little Rock, for appellee.


DUDLEY, Justice.

The chancellor ruled that the complaint in this case failed to state a cause of action for an illegal exaction, and, as a result, the chancery court did not have jurisdiction. Appellant appeals and argues that she pleaded facts sufficient to state a cause of action for an illegal exaction. The ruling of the chancellor was correct, and, accordingly, we affirm.

The facts pleaded were that appellant taxpayer purchased, within the State, a new...

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