MULDOON v. MARTIN

No. CA 07-1337.

286 S.W.3d 201 (2008)

Gerald MULDOON and Vivian Muldoon, Appellants, v. Karen MARTIN, in her capacity as Pope County Tax Assessor; Pope County; City of Russellville; and Russellville School District, Appellees.

Court of Appeals of Arkansas.

August 27, 2008.


Attorney(s) appearing for the Case

Orvin W. Foster, Mena, for appellants.

Newell & Hargraves, by: Jacob M. Hargraves, Hot Springs; and William F. Smith, III, City Attorney, for appellees.


JOHN B. ROBBINS, Judge.

This case involves appellants' attempt to recover approximately twenty-five years' worth of property taxes paid on three parcels of land in Pope County. We reverse and dismiss for lack of subject-matter jurisdiction.

In the 1970s, Pope County certified three tracts of land as tax-delinquent and forfeited the property to the State. Appellants purchased the land from the State Land Commissioner in approximately 1977. They obtained tax...

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