Washington County v. Board of Trustees

Brian A. Vandiver, Special Justice,

concurring.

I agree with the court’s decision to affirm the trial court. I agree that the University is an instrumentality of the State and that is, in my opinion, fairly well settled. But I write separately because I answer the sovereign-immunity question differently, for the following reasons.

The University concedes that it is entitled to sovereign immunity from ad valorem taxes under Ark. Const. art. 16, § 5 only if the property is “held for a public purpose.” lisTherefore, I believe the narrow and specific issue presented in this unique case of limited…