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ARKANSAS COUNTY v. DESHA COUNTY

No. 01-1085.

94 S.W.3d 888 (2003)

351 Ark. 387

ARKANSAS COUNTY v. DESHA COUNTY; Arkansas Electric Cooperative Corporation; Public Service Commission.

Supreme Court of Arkansas.

January 9, 2003.

Attorney(s) appearing for the Case

Pike & Bliss, P.A., by: George E. Pike, Jr., and Deborah Pike Bliss, North Little Rock, for appellant.

Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C., by: Marsha Talley Ballard; Robert M. Lyford; and Stephen P. Williams, Little Rock, for appellee Arkansas Electric Cooperative Corporation.

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

This appeal involves approximately $1.2 million in annual ad valorem tax revenue from a hydroelectric generating station (hereinafter the "HydroPlant") on the Arkansas River. The Legislature initially set the Arkansas River as the boundary between Arkansas County and Desha County in the vicinity of the HydroPlant, which sits on a peninsula or point of land known as Stillwell Point. Although the taxes on the HydroPlant have...

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