ARKANSAS TEACHER RETIREMENT SYSTEM v. SHORT

No. 11-132.

381 S.W.3d 834 (2011)

2011 Ark. 263

ARKANSAS TEACHER RETIREMENT SYSTEM, Appellant v. Brenda SHORT, in Her Official Capacity as Garland County Assessor; Jo West-Taylor, in Her Official Capacity as Garland County Treasurer; and Rebecca Dodd-Talbert, in Her Official Capacity as Garland County Collector, Appellees.

Supreme Court of Arkansas.

June 16, 2011.


Attorney(s) appearing for the Case

Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C., Little Rock, by: John Keeling Baker , for appellant.

C. Burt Newell , Hot Springs, for appellee.


COURTNEY HUDSON HENRY, Justice.

Appellant Arkansas Teacher Retirement System (ATRS) appeals an order entered by the Circuit Court of Garland County in which the court ruled that certain real property owned by ATRS was not exempt from taxation. For reversal of that decision, ATRS contends that the circuit court erred in concluding that the property was not exempt from the payment of ad valorem taxes pursuant to article 16, section 5 of the Arkansas Constitution. Should...

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