Sugarloaf Development Co. v. Heber Springs Sewer Improvement District

Judith Rogers, Judge.

The appellant, Sugarloaf Development Co., Inc. [hereinafter “Sugarloaf’], appeals from an adverse decision in the Cleburne County Chancery Court in an action in which it sought a reduction in its sewer betterment assessment. On appeal, Sugarloaf contends that the chancellor erred in finding that no material physical change had occurred on the property so as to warrant a reduction in its assessed value, and that the chancellor erred in denying its motion for a new trial. We find merit in both issues raised, and reverse and remand.

In August of 1973, Sugarloaf platted for…