Sanders v. County of Sebastian

BRADLEY D. JESSON, Chief Justice.

This appeal concerns a one-cent sales-and-use tax adopted by the majority of Sebastian County voters in a June 21, 1994, special election. Over one year after the election, on June 28, 1995, appellant Jim Sanders filed this illegal-exaction suit against appellees Sebastian County and Sebastian County Judge Bud Harper, claiming that the one-cent tax was in excess of the one-half of one percent permitted by Article 16, § 9, of the Arkansas Constitution. Citing our decision in Foster v. Jefferson County Quorum Court, 321 Ark. 105, 901 S.W.2d 809, supp. op.…