Opinion No.

The Honorable Jim Stallcup Prosecuting Attorney Third Judicial Circuit 225 W. Elm Walnut Ridge, Arkansas 72467

Dear Mr. Stallcup:

This is in response to Deputy Prosecuting Attorney Stewart Lambert's request for an opinion on an erroneous assessment of taxes for the City of Hardy in Sharp County, Arkansas.

From the documents enclosed, our understanding of the facts is as follows:

The county clerk of Sharp County wrote a letter to the mayor of Hardy requesting the millage rate of the city so that the clerk could include it in the November 1990 levy of taxes. The county clerk wanted to know if the…