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OXFORD v. PERRY

No. 99-1141.

13 S.W.3d 567 (2000)

340 Ark. 577

Earl OXFORD, Tommy Lee, and Tom Tinsley v. Jim PERRY, David Harper, 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; and Jimmie Lou Fisher, Arkansas State Treasurer; Sebastian County Library Board; Greenwood School District; Hackett School District; Hartford School District; Lavaca School District; Charleston School District; Mansfield School District; Booneville School District; Westark Community College; City of Barling, Arkansas; City of Greenwood, 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, for appellees Jim Perry, David Harper, Frank Atkinson, and Marcy Porter, and Greenwood School District, Hackett School District, Hartford School District, Lavaca School District and Booneville School District. Smith, Maurras, Cohen, Redd, & Horan, PLC, by: S. Walter Maurras and Matthew Horan, Fort Smith, for appellee Westark College.

W.H."DUB" ARNOLD, Chief Justice.

This case presents an appeal from a decision of the Sebastian County Circuit Court, Greenwood District, granting summary judgment in favor of all appellees and dismissing appellants' claims with prejudice. The underlying lawsuit involved an alleged illegal exaction and sought recovery of real-property tax payments assessed for 1996. Notably, appellants also alleged that the lawsuit constituted a refiling of a previous chancery suit...

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