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WESTERN CARROLL COUNTY AMBULANCE v. JOHNSON

No. 00-1271.

44 S.W.3d 284 (2001)

345 Ark. 95

WESTERN CARROLL COUNTY AMBULANCE DISTRICT (aka WCCAD); Bayard Biossat, Jack Faulkner, and William W. Woodward, in Their Official Capacities as Commissioners of WCCAD; City of Eureka Springs, Arkansas; Carroll County, Arkansas; Carolyn Williams, Phillip Jackson, Kay Phillips, Cindy Vowell, and Shirley Doss, in Their Official Capacities as Assessor, County Judge, Collector, Treasurer, and Clerk for Carroll County, Arkansas, v. C. Rodney JOHNSON, Leonard R. Fowler, and Marvin D. Hoffman.

Supreme Court of Arkansas.

May 24, 2001.

Attorney(s) appearing for the Case

John Casteel, Berryville, for appellants.

Oscar Stilley, for appellees.

RAY THORNTON, Justice.

This appeal arises from a grant of a partial summary judgment in an illegal-exaction case. In 1992, the Carroll County Quorum Court adopted ordinance No. 92-13, which created the Western Carroll County Ambulance District and provided for a tax assessment of two mills on both real and personal property. The purpose of the assessment was to acquire vehicles and equipment and was for the maintenance and operation of an ambulance service for the...

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