SOUTHWESTERN BELL v. ARKANSAS PUBLIC SERVICE

No. CA 00-407.

40 S.W.3d 838 (2001)

73 Ark.App. 222

SOUTHWESTERN BELL MOBILE SYSTEMS, INC., et al. v. ARKANSAS PUBLIC SERVICE COMMISSION.

Court of Appeals of Arkansas, Divisions I, II.

April 4, 2001.


Attorney(s) appearing for the Case

Catlett, Yancey & Stodola, PLC, by Mark A. Stodola and Christian C. Michaels, Little Rock, for appellant Southwestern Bell Mobile Systems, Inc.

H. Edward Skinner, Little Rock, for appellant Sprint Spectrum L.P.

Lee McCullough, Little Rock, for appellee.


LARRY D. VAUGHT, Judge.

This appeal presents the question of whether the Tax Division of the Arkansas Public Service Commission has the authority to assess the property of appellants for ad valorem tax purposes. It also presents the question of whether the Tax Division's assessment of appellants' property violated appellants' right to equal protection. The Commission and the trial court determined that the Tax Division...

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