Lile v. Pulaski County Board of Equalization

Lyle Brown, Justice.

This is an appeal from a circuit court judgment which affirmed the levy of real property taxes for 1970 on a lot in downtown Little Rock. The assessor’s office valued the property for tax purposes at $74,684. That figure was approved by the board of equalization and then by the circuit court. The appellants here contend that the judgment of the circuit court is not supported by substantial evidence and that the decision is contrary to law.

Lot 5 in Block 8, original City of Little Rock, is a 50’ x 140’ lot facing Main Street. It is on the east side of the street and is an…