Arkadelphia Milling Co. v. Clark County Board of Equalization
Supreme Court of Arkansas
Appeal from Clark Circuit Court; G. G. Hamby, Special Judge; 1. Act .249, p. 230, Acts 1911, was passed not to repeal laws governing tbe procedure in cases where a taxpayer is seeking equalization in the assessment of his own proprty, but to provide a method of procedure by which one taxpayer may prosecute his objections to the assessment of another taxpayer. 94 Ark. 217. The act was passed to amend Kirby’s Dig., § 7003, 7007, and not to repeal, $ 6999 as amended by Act 217,…
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Appeal from Clark Circuit Court; G. G. Hamby, Special Judge; 1. Act .249, p. 230, Acts 1911, was passed not to repeal laws governing tbe procedure in cases where a taxpayer is seeking equalization in the assessment of his own proprty, but to provide a method of procedure by which one taxpayer may prosecute his objections to the assessment of another taxpayer. 94 Ark. 217. The act was passed to amend Kirby’s Dig., § 7003, 7007, and not to repeal, $ 6999 as amended by Act 217, Acts 1911, p. 188; 96 Ark. 92. 2. If the taxpayer files his application within the time required, the provision as to…
1Opinion of the CourtSmith, J.
The Clark County Board of Equalization, on October 10, 1916, increased the amount of the personal assessments of the appellant, which, on the following day appealed from this action to the county court. The county court was not in session at any time from the fourth day of October until the first Monday in January, 1917, but, upon convening, it heard appellant’s appeal, and granted the relief prayed, by reducing the assessments. Thereafter, on the 16th day of January, 1917, the board of equalization filed in the circuit court .a petition for a writ of certiorari to quash this order .of the…
2Cases cited2 opinions
- Johnson v. WestSupreme Court of Arkansas · 1909
- Rust v. KocourekSupreme Court of Arkansas · 1917
3Cited by3 opinions
- Bunten v. Rock Springs Grazing Ass'nWyoming Supreme Court · 1923
- Park v. Rural Special School District No. 26Supreme Court of Arkansas · 1927
- Whaley v. Whaley, AdministratrixSupreme Court of Arkansas · 1948