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POCKRUS v. BELLA VISTA VILLAGE PROPERTY OWNERS ASS'N

No. 93-531.

872 S.W.2d 416 (1994)

316 Ark. 468

Theresa POCKRUS, Benton County Tax Collector, and Shirley Sandlin, Benton County Tax Collector, Appellants, v. BELLA VISTA VILLAGE PROPERTY OWNERS ASSOCIATION, Appellee.

Supreme Court of Arkansas.

March 28, 1994.

Attorney(s) appearing for the Case

George R. Spence, Bentonville, for Theresa Pockrus and Shirley Sandlin.

Dinah M. Dale, Asst. Atty. Gen., Little Rock, for amicus Brief of Assessment Coordination Div.

R. Douglas Schrantz, Rogers, for appellee Bella Vista Property Owners.

W. Paul Blume, Little Rock, for Ark. School Boards Ass'n amicus curiae.

GLAZE, Justice.

This appeal ensues from the Benton County Chancery Court's decision to enjoin Theresa Pockrus, the Benton County Tax Collector, from collecting the 1991 ad valorem taxes owed by Bella Vista Village Property Owners Association. Those taxes were the result of a reappraisal and reassessment commenced in 1990. Benton County assessor, Shirley Sandlin, utilized a cyclical reassessment plan recommended by the Arkansas Assessment Coordination Division (ACD...

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