RUTHERFORD v. BARNES

No. 92-1083.

847 S.W.2d 689 (1993)

312 Ark. 177

Bruce RUTHERFORD, County Judge Benton County, Arkansas, Appellant, v. Robert W. BARNES, Appellee.

Supreme Court of Arkansas.

February 22, 1993.


Attorney(s) appearing for the Case

George R. Spence, Bentonville, for appellant.

David C. George, Bentonville, for appellee.


BROWN, Justice.

Appellant Bruce Rutherford, who is the county judge of Benton County, urges reversal of a real and personal property tax refund in the amount of $2,544.94 in favor of appellee Robert W. Barnes, a disabled veteran, on the basis that Barnes did not claim an exemption from the taxes for the applicable years in timely fashion. The argument is persuasive, and we reverse.

Appellee Barnes is a resident...

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