Crittenden Hosp. Ass'n v. BOARD OF EQUALIZATION, CRITTENDEN CTY.

Although Crittenden Hospital Association contends that estoppel applies in this case, I thoroughly disagree. The Association’s argument is based upon the county having leased the hospital office building to the Association and thereby agreeing “no part of the leased premises would be subject to ad valorem taxation.” The tax assessor was not a party to the lease.

This court has held that a government entity can be estopped to deny the authorized acts of its officers, but it cannot be estopped by the unauthorized acts of its officers. See Miller v. City of Lake City, 302 Ark. 267, 789 S.W.2d 440…