Kitchens v. Ark. Appraisal Service

J. Seaborn Holt, Associate Justice.

This is an appeal challenging the validity of Assessment methods used in Phillips Connty during 1959. In 1959, Phillips Connty entered into a contract with the Arkansas Appraisal Service for the reappraisal and assessment of all real and personal property within the county in order to comply with Act 153 of 1955. The appellants, landowners and taxpayers, alleged in the trial court that the assessment methods were invalid since the methods promulgated in the Assessment Manual of the Arkansas Assessment Coordination Department were not followed. The lower…