Legal Opinion
Potlatch Corp. v. Arkansas City School District
Supreme Court of Arkansas
Decided November 23, 1992No. 92-195PublishedCited by 4 opinions
1Opinion of the Court
David Newbern, Justice.
This is an appeal from the Circuit Court’s review of the 1988 and 1989 ad valorem tax assessments on specialized industrial equipment used in a papermill. The mill is owned and operated by the appellant, Potlatch Corporation (Potlatch), at Cypress Bend in Desha County. The case has a complicated procedural history.
The appellee, the Arkansas City School District (School District), claimed that Potlatch was not properly reporting or assessing the value of the equipment located in its plant. The School District, as permitted by Ark. Code Ann § 26-27-317 (Repl. 1992),…
2Cases cited7 opinions
- Acme Brick Co. v. Missouri Pacific RailroadSupreme Court of Arkansas · 1991
- Board of Equalization v. Evelyn Hills Shopping CenterSupreme Court of Arkansas · 1972
- Tuthill v. Arkansas County Equalization BoardSupreme Court of Arkansas · 1990
- St. Louis-San Francisco Ry. Co. v. Ark. Publ. Service Comm.Supreme Court of Arkansas · 1957
- Jim Paws v. EQUALIZATION BD. OF GARLANDSupreme Court of Arkansas · 1986
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3Cited by4 opinions
- IBM Credit Corp. v. Pulaski CountySupreme Court of Arkansas · 1994
- Opinion No., Arkansas Attorney General Reports1992
- Opinion No., Arkansas Attorney General Reports1999
- Opinion No., Arkansas Attorney General Reports2002