McWILLIAMS v. POPE CTY BD. OF EQUALIZATION

No. 12-385.

424 S.W.3d 837 (2012)

2012 Ark. 427

Robert W. and Sue C. McWILLIAMS, Appellants v. POPE COUNTY BOARD OF EQUALIZATION and Pope County Assessor, Karen Martin in her Official Capacity, Appellees.

Supreme Court of Arkansas.

Rehearing Denied December 13, 2012.


Attorney(s) appearing for the Case

Diana M. Maulding, Attorney at Law/ CPA, PLLC, by Diana M. Maulding , for appellants.

The Coutts Law Firm, P.A., Russellville, by: James V. Coutts , for appellees.


JIM HANNAH, Chief Justice.

This is an appeal from a circuit court judgment affirming the classification of real property for tax purposes. On appeal, appellants Robert and Sue McWilliams contend that the circuit court (1) erred in failing to apply to their land the definitions for land classifications found in Arkansas Constitution, article 16, section 15 and the Assessment Coordination Department ("ACD") Rules and Regulations; (2) erred, in violation of the Equal...

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