VAN BUREN COUNTY v. FAIRFIELD BAY COMMUNITY CLUB, INC.

CA 10-782.

2011 Ark.App. 207

VAN BUREN COUNTY, Appellant, v. FAIRFIELD BAY COMMUNITY CLUB, INC. Appellee.

Court of Appeals of Arkansas, Division I.

Opinion Delivered March 16, 2011.


JOHN MAUZY PITTMAN, Judge.

This case involves a dispute over a wastewater corporation's right to a refund for taxes paid from which it was exempted as a nonprofit corporation. The trial court granted appellee a tax refund, and Van Buren County appeals. We affirm.

Van Buren County Arkansas Public Facilities Board conveyed the wastewater systems that are the subject of this dispute to Fairfield Bay Community Club, Inc., on January 11, 2002. Eleven days later...

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