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OUTDOOR CAP v. BENTON COUNTY TREASURER

No. CV-14-40.

453 S.W.3d 135 (2014)

2014 Ark. 536

OUTDOOR CAP CO., INC., Appellant v. BENTON COUNTY TREASURER, Benton County Assessor, and Benton County Tax Collector, Appellee.

Supreme Court of Arkansas.

Opinion Delivered December 18, 2014.

Attorney(s) appearing for the Case

Hall, Estill, Hardwick, Gable, Golden & Nelson, P.C., Fayetteville, by: Robert K. Rhoads , for appellant.

Clark & Spence, by: George R. Spence , Bentonville, for appellees.

This appeal arises from a dispute over a refund of ad valorem taxes. Appellant, Outdoor Cap Co., Inc. ("Outdoor Cap") was founded in 1976 and is a headwear company with its headquarters and largest distribution center located in Bentonville, Arkansas, in Benton County. Outdoor Cap has been paying ad valorem personal...

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