City of Jacksonville v. Venhaus

David M. Glover, Special Justice.

This is the third appeal arising in this illegal exaction action commenced eight years ago. The primary question before us is the proper disposition of undistributed funds collected by taxing authorities and placed in a common fund in accordance with our earlier decisions. The first two appeals were Ragan v. Venhaus, 289 Ark. 266, 711 S.W.2d 467 (1986) and City of Little Rock v. Ragan, 297 Ark. 525, 763 S.W.2d 87 (1989).

In the first appeal we found that the collection of the designated use tax constituted an illegal exaction. Upon remand, the chancellor…