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HOYLE v. FAUCHER

No. 97-1510.

975 S.W.2d 843 (1998)

334 Ark. 529

Joe HOYLE, Randy Stewart, Geneva Kelly, Denver Clement and Shelly Bruce, Appellants, v. Dianna FAUCHER, Jerry Williams, Farrell Johnson, and Freda Mcmaster, in Their Official Capacities as Assessor, County Judge, Collector and Treasurer for Crawford County, Arkansas; County of Crawford, Arkansas; and Jimmie Lou Fisher, Arkansas State Treasurer, Appellees.

Supreme Court of Arkansas.

October 15, 1998.

Attorney(s) appearing for the Case

Oscar Stilley, Fort Smith, for Appellants.

Winston Bryant, Atty. Gen., Shirley E. Guntharp, Deputy Atty. Gen., Little Rock, Mike Medlock, Pros. Atty., Van Buren, for Appellees.

David G. Nixon, Michael D. Holland, Fayetteville, for Amicus Curiae, Richard M. Mayes, Leland S. Matlock, Frances J. Matlock, Joseph M. Hart and Cheryl L. Hart.

Charles L. Harwell, Marcus W. Van Pelt, Springdale, David R. Matthews, Rogers, Rudy Moore, Jr., Fayetteville, George Spence, Bentonville, Dan F. Bufford, Little Rock, for Amici Cruiae, Various Arkansas School Districts.

BROWN, Justice.

Joe Hoyle and the other appellants (Hoyle) are taxpayers in Crawford County. The appellees, Dianna Faucher and the other officials (County), are the Crawford County Assessor, County Judge, Collector, and Treasurer as well as the State Treasurer, Jimmie Lou Fisher. Hoyle raises two points on appeal: that the trial court erred in upholding Act 758 of 1995, which excludes certain reappraisals from the rollback provisions of Amendment 59, and that the...

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