Arkansas Cemetery Board v. Memorial Properties, Inc.

Darrell Hickman, Justice.

On rehearing, we decide the controlling issue in this case was not raised at the administrative hearing. The question of the Board’s authority to order the twenty percent contribution was only referred to in the hearing during the cross-examination of Tommy H. Russell, Sr., president of Memorial Properties, Inc., by the Board’s attorney.

At the administrative hearing the appellee did not claim that the Board lacked the authority to impose a twenty percent payment; the twenty percent requirement had been imposed on the appellee previously and the hearing was held to see…