ROBINSON v. VILLINES

No. 11-1057.

2012 Ark. 211

J.B. ROBINSON, K.S. ROBINSON, E.M. BOZOVSKY AND R.A. KELLEY (INDIVIDUALLY, AND AS REPRESENTATIVES OF A SIMILARLY SITUATED CLASS OF TAXPAYERS OWNING REAL AND PERSONAL PROPERTY WITHIN THE BOUNDARIES OF THE CITY OF LITTLE ROCK, ARKANSAS, ALL OF WHOM ARE REQUIRED TO PAY AD VALOREM TAXES THAT SUPPORT THE CENTRAL ARKANSAS LIBRARY SYSTEM), Appellants, v. FLOYD G. "BUDDY" VILLINES (IN HIS OFFICIAL CAPACITY AS THE DULY ELECTED COUNTY JUDGE OF PULASKI COUNTY, ARKANSAS); JANET TROUTMAN WARD (IN HER OFFICIAL CAPACITY AS THE ELECTED TAX ASSESSOR OF PULASKI COUNTY, ARKANSAS); DEBRA BUCKNER (IN HER OFFICIAL CAPACITY AS THE ELECTED TREASURER OF PULASKI COUNTY, ARKANSAS); PULASKI COUNTY, ARKANSAS (AS AN ENTITY); MARK STODOLA (IN HIS OFFICIAL CAPACITY AS THE ELECTED MAYOR OF THE CITY OF LITTLE ROCK, ARKANSAS); THE CITY OF LITTLE ROCK, ARKANSAS (AS AN ENTITY); BOBBY L. ROBERTS (IN HIS OFFICIAL CAPACITY AS THE DULY APPOINTED AND SERVING DIRECTOR OF THE CENTRAL ARKANSAS LIBRARY SYSTEM); AND THE CENTRAL ARKANSAS LIBRARY SYSTEM (AS AN ENTITY), Appellees.

Supreme Court of Arkansas.

Opinion Delivered May 17, 2012.


DONALD L. CORBIN, Associate Justice.

The taxpayer class appeals the order of the Pulaski County Circuit Court entered after this case was remanded in Robinson v. Villines, 2009 Ark. 632, ___ S.W.3d ___, for the circuit court to ascertain a remedy consistent with our decision that the taxpayers had proved a valid claim for illegal exaction of increased ad valorem "library" taxes for the 2007 ad valorem tax year. As this is a second appeal, our jurisdiction...

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