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PULASKI CTY. v. JACUZZI BROS.

No. 93-963.

875 S.W.2d 496 (1994)

317 Ark. 10

PULASKI COUNTY, Arkansas, Appellant, v. JACUZZI BROTHERS DIVISION OF JACUZZI, INC., Merico, Inc., Smith Fiberglass Products, Inc., and City of Little Rock, Arkansas, Appellees.

Supreme Court of Arkansas.

May 9, 1994.

Attorney(s) appearing for the Case

Nelwyn Davis, Little Rock, for appellant.

John Ray White, Thomas M. Carpenter, Little Rock, for appellees.

HAYS, Justice.

This case involves a request by the appellees for an exemption from taxation filed in the Pulaski County Court pursuant to art. 7, § 28 of the Arkansas Constitution. The county court granted the exemption and the county appealed to the circuit court pursuant to Ark. Const. art. 7, § 33 and Ark.Code Ann. § 16-67-201 (1987). The appellees moved to dismiss the county's appeal on the premise that a county may not appeal from an adverse decision...

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