CURRY v. POPE COUNTY EQUALIZATION BOARD

No. 10-1296.

2011 Ark. 407

HOWARD CURRY, Appellant, v. POPE COUNTY EQUALIZATION BOARD AND KAREN MARTIN, TAX ASSESSOR, Appellees.

Supreme Court of Arkansas.

Opinion Delivered October 6, 2011.


ROBERT L. BROWN, Associate Justice.

The question presented in this case is whether the Pope County Equalization Board and Karen Martin (collectively referred to as Assessor), in her official capacity as the Pope County Tax Assessor, improperly raised the assessed value of Howard Curry's real property after Curry's sixty-fifth birthday in violation of amendment 79 to the Arkansas Constitution. The circuit court found that improvements made prior to Curry's sixty-fifth...

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