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CITY OF LITTLE ROCK v. McINTOSH

No. 94-158.

892 S.W.2d 462 (1995)

319 Ark. 423

CITY OF LITTLE ROCK, Arkansas et al., Appellants, v. B.A. McINTOSH, Pulaski County Assessor, and Pulaski County, Arkansas, Appellees.

Supreme Court of Arkansas.

February 13, 1995.

Attorney(s) appearing for the Case

M. Jane Dickey, Amy Lee Stewart, Rose Law Firm, Thomas M. Carpenter, City Atty., Melinda Raley, Asst. City Atty., Little Rock, for appellants.

Nelwyn Davis, Pulaski County Civil Atty., Little Rock, for appellees.

DUDLEY, Justice.

This case involves a claim of exemption from ad valorem taxation. The City of Little Rock owns the Little Rock Municipal Airport and has delegated the operating responsibility of the airport to the Little Rock Municipal Airport Commission. The Commission leases some of the tracts of the airport property to private businesses. In July 1992, the Pulaski County Tax Assessor notified the City that ad valorem taxes were being extended to some of these...

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