ANNABELLE CLINTON IMBER, Justice.
In 2001, Jeffrey Sand Company (JSC) sought to detach its property from the City of Maumelle and requested that the City of North Little Rock annex the property under the Detachment-Annexation Statutes, codified at Ark.Code Ann. § 14-40-2001 et seq. (Supp.1999). Even though water and sewer services were available to the property, JSC asserts that because Maumelle did not provide them as municipal services, Maumelle failed...
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