Hambay v. Williams
Supreme Court of Arkansas
1Opinion of the Court
Tom Glaze, Justice.
The appellants (collectively, Hambay) filed a complaint on behalf of the taxpayers of Carroll County on April 30, 1997, alleging that the appellees in their official capacities had reappraised county real property under Act 758 of 1995 without complying with the rollback provisions of amendment 59 of the Arkansas Constitution. Specifically, Hambay alleged that taxation of part but less than all of the property of a county at a higher reassessed value was illegal.
The appellees filed a motion to dismiss the complaint under Ark. R. Civ. P. 12(b), asserting that the appellants’…
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