Legal Opinion
City of Fort Smith v. Arkansas Public Service Commission
Supreme Court of Arkansas
Decided March 7, 1983No. 82-238PublishedCited by 7 opinions
1Opinion of the Court
John I. Purtle, Justice.
The Pulaski County Circuit Court affirmed the Public Service Commission’s order no. 4, as amended by order no. 9, which directed public utilities in Arkansas to eliminate from their base rates municipal utility or franchise taxes. The orders required the utilities to collect such taxes solely from the utilities’ customers located within the levying municipality. On appeal appellants unsuccessfully argue that such levies are not taxes, that the order is discriminatory, in violation of the equal protection clause of the Constitution, and the order is arbitrary and…
2Cases cited7 opinions
- Southwestern Bell Telephone Co. v. Arkansas Public Service CommissionSupreme Court of Arkansas · 1980
- Arkansas Power & Light Co. v. Arkansas Public Service CommissionSupreme Court of Arkansas · 1956
- Fisher v. BranscumSupreme Court of Arkansas · 1967
- Inc. Town of Emerson v. Ark. Publ. Serv. Comm.Supreme Court of Arkansas · 1956
- Natural Gas & Fuel Corp. v. Norphlet Gas & Water Co.Supreme Court of Arkansas · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Arkansas Electric Energy Consumers v. Arkansas Public Service CommissionCourt of Appeals of Arkansas · 1991
- Cullum v. Seagull Mid-South, Inc.Supreme Court of Arkansas · 1995
- Maine Water Co. v. Public Utilities CommissionSupreme Judicial Court of Maine · 1984
- AT&T Communications of Southwest, Inc. v. City of Little RockCourt of Appeals of Arkansas · 1993
- Arkansas Oklahoma Gas Corp. v. Arkansas Public Service CommissionCourt of Appeals of Arkansas · 1989
2 more not listed; retrieve them via the Exa API.