Legal Opinion

Miller County v. Opportunities, Inc.

Supreme Court of Arkansas

Decided July 9, 1998No. 97-1498Published

1Opinion of the Court

971 S.W.2d 781 (1998)

334 Ark. 88

MILLER COUNTY, Arkansas, Appellant,

v.

OPPORTUNITIES, INC., dba Meadowbrook Place, Appellee.

No. 97-1498.

Supreme Court of Arkansas.

July 9, 1998.

Ned A. Stewart, Jr., Texarkana, for Appellant.

Winford L. Dunn, Texarkana, for Appellee.

NEWBERN, Justice.

The issue in this appeal is whether property owned and operated by the appellee, Opportunities, Inc., is entitled to exemption from ad valorem taxes imposed by the appellant, Miller County. The property consists of land upon which there is an apartment complex occupied by persons aged 55 and older. Exemption was denied…

2Cases cited13 opinions

  1. Foote's Dixie Dandy, Inc. v. McHenrySupreme Court of Arkansas · 1980
  2. Contributors to the Pennsylvania Hospital v. County of DelawareSupreme Court of Pennsylvania · 1895
  3. Griffin v. First Nat. Bank of CrossettSupreme Court of Arkansas · 1994
  4. Hot Springs School District v. Sisters of Mercy of the Female AcademySupreme Court of Arkansas · 1907
  5. City of Fayetteville v. PhillipsSupreme Court of Arkansas · 1991

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