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SILVER SPRINGS PROPERTY OWNERS v. AREY

No. CV-19-72.

588 S.W.3d 864 (2019)

2019 Ark. App. 520

SILVER SPRINGS PROPERTY OWNERS' RECREATIONAL IMPROVEMENT DISTRICT NO. 30 OF HASKELL, Arkansas, Appellant v. Jeff AREY, Saline County Judge; Bob Ramsey, Saline County Assessor; Joy Ballard, Saline County Collector; Saline County Quorum Court; Saline County Board of Equalization; and Saline County, Arkansas, Appellees.

Court of Appeals of Arkansas, DIVISION I.

Opinion Delivered November 6, 2019.

Attorney(s) appearing for the Case

Baxter Law Firm, by: Bobby McCallister , for appellant.

Clay Ford , for appellees.

Silver Springs Property Owners' Recreational Improvement District No. 30 of Haskell, Arkansas ("Silver Springs" or "the District"), appeals the Saline County Circuit Court's denial of its request for a public-use/public-ownership exemption to ad valorem taxation. We affirm.

Silver Springs is a statutorily created,...

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