Opinion No.

Mr. John Allen, Director Assessment Coordination Department 1614 West Third Little Rock, Arkansas 72201-1815

Dear Mr. Allen:

This is in response to your request for an opinion on two questions concerning whether Act 1036 of 1997 cured the constitutional defect found by a Pulaski County Chancery Court to exist in Act 1124 of 1993. These acts involve the property tax assessment of motor vehicle inventories. You pose the following questions in this regard:

1. Would you please give us your opinion as to the constitutionality of Act 1124, as amended?

2. Should the Assessment Coordination Department…