Southwestern Bell Mobile Systems, Inc. v. Arkansas Public Service Commission

LARRY D. VAUGHT, Judge.

This appeal presents the question -of whether the Tax Division of the Arkansas Public Service Commission has the authority to assess the property of appellants for ad valorem tax purposes. It also presents the question of whether the Tax Division’s assessment of appellants’ property violated appellants’ right to equal protection. The Commission and the trial court determined that the Tax Division had the authority to assess appellants’ property and that no constitutional violation occurred. We agree, and affirm.

Appellants are Pine Bluff Cellular, Inc., Pinnacle Cellular…