Miller County v. Opportunities, Inc.

Jim H. Boyd, Special Justice,

dissenting. The issue before the Court is to determine whether or not Appellee’s property in question is entitled to exemption from ad valorem taxes under the Arkansas Constitution, which states in pertinent part: “The following property shall be exempt from taxation: . . . buildings and grounds and materials used exclusively for Public Charity.” Ark. Const., art 16, § 5(b).

The uncontested facts before the Court are that Opportunities, Inc., is a valid, charitable, nonprofit corporation and has been at all times pertinent hereto. Opportunities acquired the realty…