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BARCLAY v. WATERS

No. 03-369.

182 S.W.3d 91 (2004)

357 Ark. 386

Richard BARCLAY, Director, Department of Finance & Administration; Floyd G. Villines, Pulaski County Judge, City of Little Rock, City of North Little Rock, City of Jacksonville, City of Sherwood, City of Wrightsville, City of Cammack Village, City of Alexander, City of Maumelle, v. Jamie D. WATERS, Edward M. Bozovsky, Roy J. West.

Supreme Court of Arkansas.

May 20, 2004.

Attorney(s) appearing for the Case

Thomas M. Carpenter, Little Rock City Attorney; Paul Suski, North Little Rock City Attorney; and Karla M. Burnett and Amanda Mankin-Mitchell, attorney for Pulaski County, Little Rock, for appellant.

Jack, Lyon & Jones, P.A., by: Eugene G. Sayre, Little Rock, for appellees.

BETTY C. DICKEY, Chief Justice.

This appeal represents the third illegal-exaction challenge against the imposition of a local one-percent compensating-use tax within Pulaski County. Based on Daniel v. Jones, 332 Ark. 489, 966 S.W.2d 226 (1998), which the trial court claimed overruled City of Little Rock v. Waters, 303 Ark. 363, 797...

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