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DEAN v. TALLMAN

No. 97-72.

959 S.W.2d 41 (1998)

331 Ark. 127

Michael DEAN, Appellant, v. The Honorable Dick TALLMAN, County Judge of Sevier County, Arkansas; Quorum Court Members, Dale Kesner, Rose Pulliam, Minor L. Millwee, Sybil Melancon, Gene Cobb, Maudeen Brinkley, Michael Archer, Ronnie Turner, Laverne Corbell; County Treasurer, Irma L. Walters; Phillip Cox, Mayor of Dequeen; Borden Neal, Mayor of Horatio; Don Smith, Mayor of Gillham; Loyd Montgomery, Mayor of Lockesburg; Gary Moore, Mayor of Ben Lomond; and State of Arkansas, Appellees, Appellees.

Supreme Court of Arkansas.

January 15, 1998.

Attorney(s) appearing for the Case

H. Gregory Campbell, Mark W. Nichols, Little Rock, for Appellant.

Timothy Davis Fox, Elizabeth Robben Murray, R. Christopher Lawson, Little Rock, for Appellees.

THORNTON, Justice.

This is an appeal of a chancellor's order granting defendant-appellees' motion for summary judgment in an illegal-exaction case. Appellant Michael Dean contends that when an ordinance of the county quorum court states a specific purpose for the tax proceeds, and the voters pass that ordinance, the State is precluded from distributing the proceeds to the county and cities of that county pursuant to the statutory per capitadistribution formula. The...

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