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ELZEA v. PERRY

No. 99-1142.

12 S.W.3d 213 (2000)

340 Ark. 588

Horton O. ELZEA, John Hoyle, and Ronald D. Williamson v. Jim PERRY, David Hudson, Frank Atkinson, and Marcy Porter, In Their Official Capacities As Assessor, County Judge, Collector, and Treasurer for Sebastian County, Arkansas; County of Sebastian, Arkansas; Charlie Daniels, In His Official Capacity As Arkansas Land Commissioner; Jimmie Lou Fisher, Arkansas State Treasurer; Fort Smith School District; the Fort Smith Public Library Board; Westark Community College; City of Fort Smith Arkansas.

Supreme Court of Arkansas.

March 9, 2000.

Attorney(s) appearing for the Case

Oscar Stilley, Fort Smith, for appellant.

Thompson & Llewellyn, P.A., by: James M. Llewellyn, Jr.; and John C. Riedel, Deputy Prosecuting Att'y, Fort Smith, for appellees Jim Perry, David Harper, Frank Atkinson, and Marcy Porter, and Fort Smith School District.

Smith, Maurras, Cohen, Redd, & Horan, PLC, by: S. Walter Maurras and Matthew Horan, Fort Smith, for appellee Westark College.

Daily & Woods, P.L.L.C., by: Jerry Lee Canfield, Fort Smith, for appellee City of Fort Smith.

TOM GLAZE, Justice.

This appeal actually arises from two earlier cases. The first was an illegal-exaction case filed by attorney Oscar Stilley on behalf of Earl Oxford on March 11, 1997, in the Chancery Court of the Fort Smith District in Sebastian County. Named as defendants were the Sebastian County assessor, county judge, collector, and treasurer, and the State Treasurer and Land Commissioner. Plaintiff Oxford's suit challenged the assessment of 1996 property taxes...

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