Walther v. Carrothers Construction Co. of Arkansas, LLC

liThe Illinois Bayou begins on the south slopes of the Ozarks in the Boston Mountains. Its four forks merge and provide Class II/III whitewater canoeing. On its downstream route through Pope County, it passes near the communities of Hector, Scottsville, and Dover before joining Lake Dardarielle in the Arkansas River. Although ideal for canoeing and bass fishing, the waters of the Illinois Bayou and the Huckleberry Creek Reservoir are not suitable for drinking by the residents of Rus-sellville. The 'waters must first be cleaned. Thus begins this tax litigation.

I. Facts

The City of Russellville…