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BOARD OF TRUSTEES OF UNIVERSITY OF ARKANSAS v. PULASKI COUNTY

No. CV-12-829.

2013 Ark. 230

BOARD OF TRUSTEES OF THE UNIVERSITY OF ARKANSAS, APPELLANT, v. PULASKI COUNTY; JANET WARD, PULASKI COUNTY TAX ASSESSOR; AND DEBRA BUCKNER, PULASKI COUNTY TREASURER AND TAX COLLECTOR, APPELLEES.

Supreme Court of Arkansas.

Opinion Delivered May 30, 2013.

Attorney(s) appearing for the Case

Fred Harrison , Jeffrey Bell , and Matthew McCoy , University of Arkansas System, for appellant.

Karla M. Burnett , Amanda Mankin Mitchell , and Chastity Scifres , Pulaski County Attorney's Office, for appellees.

KAREN R. BAKER, Associate Justice.

This interlocutory appeal arises from a dispute regarding ad valorem property taxes. The Appellees, Pulaski County; Janet Ward, Pulaski County Tax Assessor; and Debra Buckner, Pulaski County Treasurer and Tax Collector (collectively "Pulaski County") issued an assessment and taxation of property owned by the University of Arkansas for Medical Sciences ("UAMS"). UAMS disagreed with the taxation and pursued relief.

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