City of North Little Rock v. Pulaski County

The majority has correctly determined that the city of North Little Rock did not prove that the 1993 tax assessment on airport property was invalid because of Pulaski County’s failure to timely make an assessment. As pointed out by the majority, the allegation of an untimely assessment by the county must be supported by proof, and the trial court did not err in determining that the city had not met the burden of proof. I concur with the majority’s conclusion that, under well established principles of law, the General Assembly does not have the power to exempt property from taxation. See,…