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MAAS v. CITY OF MOUNTAIN HOME

No. 98-1337.

992 S.W.2d 105 (1999)

338 Ark. 202

Charles MAAS, Appellant, v. CITY OF MOUNTAIN HOME, Appellee.

Supreme Court of Arkansas.

June 17, 1999.

Attorney(s) appearing for the Case

Nichols & Campbell, P.A., by: H. Gregory Campbell, Little Rock; and Richard S. Paden, Mountain Home, for appellants.

Johnson, Sanders & Morgan, by: Roger L. Morgan, Mountain Home, for appellees.

LAVENSKI R. SMITH, Justice.

This is an illegal-exaction case. Appellants, Citizens of Mountain Home, Arkansas, contend Mountain Home ("The City"), appellees herein, violated Article 16, Section 11, of the Arkansas Constitution by using sales-tax proceeds contrary to exclusive uses contained in City Ordinance No. 646. We agree and reverse.

On April 9, 1981, the City passed Ordinance No. 646, which levied a one-cent sales tax. The following month, the City conducted...

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