Oxford v. Perry

Wh. “Dub” Arnold, Chief Justice.

This case presents an appeal from a decision of the Sebastian County Circuit Court, Greenwood District, granting summary judgment in favor of all appellees and dismissing appellants’ claims with prejudice. The underlying lawsuit involved an alleged illegal exaction and sought recovery of real-property tax payments assessed for 1996. Notably, appellants also alleged that the lawsuit constituted a refiling of a previous chancery suit, filed on March 11, 1997, in the Fort Smith District of Sebastian County (“Oxford I”). In support of the circuit court’s decision…