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HAMBAY v. WILLIAMS

No. 98-30.

980 S.W.2d 263 (1998)

335 Ark. 352

Charles HAMBAY, Cecilia Dotson, Kathryn Keeland, Cliff Bartlett, Martha Doss, And Fred Sinroll, Appellants, v. Carolyn WILLIAMS, Phillip Jackson, Kay Phillips, Cindy Vowell, and Shirley Dos, in their Official Capacities as Assessor, County Judge, Collector, Treasurer, and Clerk For Carroll County, Arkansas; County of Carroll, Arkansas; and Jimmie Lou Fisher, Arkansas State Treasurer, Appellees.

Supreme Court of Arkansas.

December 10, 1998.

Attorney(s) appearing for the Case

Oscar Stilley, Fort Smith, for Appellants.

Winston Bryant, Atty. Gen., Shirley E. Guntharp, Dep. Atty. Gen., Little Rock, for Appellees.

David G. Nixon, Michael D. Holland, Fayetteville, for Amicus Curiae.

BROWN, Justice.

The appellants, Charles Hambay and others (collectively referred to as Hambay), appeal from an order of dismissal and summary judgment. They raise multiple issues on appeal: (1) that the chancery court erred in dismissing the illegal-exaction suit for lack of subject-matter jurisdiction in light of this court's decision in Hoyle v. Faucher, 334 Ark. 529, 975 S.W.2d 843 (1998...

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