RAY THORNTON, Justice.
Appellees, Benton County and its officials ("Benton County"), petitioned for a declaratory judgment that Act 219 of 1963 ("Act 219") is an unconstitutional violation of Amendment 14's prohibition against the passage of any local or special act because it apportioned ninety percent of the road tax funds collected from within the corporate limits of Rogers, Bentonville, and Siloam Springs to those cities. The trial court granted appellees' motion...
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