Weiss v. Chavers

I respectfully dissent. I have two concerns. My first concern is the statement in the majority opinion that “taxes paid before the filing of an illegal-exaction complaint are considered to have been voluntarily paid.” No authority is cited, and I believe that this statement is overbroad. The majority also states that “[t]he general rule is that taxes paid before litigation commences are voluntary, while payments made after litigation has commenced are involuntary.” This statement is also overbroad.

In Weiss v. McFadden, 356 Ark. 123, 148 S.W.3d 248 (2004), this court also stated that “[i]t is…