Summers Chevrolet, Inc. v. Yell County

Jack Holt, Jr., Chief Justice.

This appeal concerns whether the appellant, Summers Chevrolet Inc. (Summers), was denied fair treatment under the Arkansas Constitution, and equal protection under the Fourteenth Amendment of the United States Constitution, in the 1990 tax assessment of its motor vehicle inventory.

Summers is an automobile dealership in Yell County selling new and used motor vehicles. In 1990, Summers voluntarily assessed its inventory, as was the practice in that county, at a value of $ 140,000. Roy Summers, President of Summers Chevrolet, Inc., testified at trial that the value…