Legal Opinion

Hudgins v. Hot Springs

Supreme Court of Arkansas

Decided April 6, 1925PublishedCited by 9 opinions

1Opinion of the Court

HaRt, J.,

(after stating the facts). The decision of the chancellor was correct. The city purchased th<j property for use as a dumping ground for its refuse. This-was a public purpose. Section 16, art. 5, of the Constitution exempts from taxation public property used exclusively for public purposes. Section 9858 of Crawford & Moses’ Digest exempts from taxation the following:

“All market-houses, public squares, other public grounds, town and city houses or halls, owned and used exclusively for public purposes, and all works, machinery and fixtures belonging to any town and used exclusively for…

2Cases cited2 opinions

  1. Pulaski County v. First Baptist ChurchSupreme Court of Arkansas · 1908
  2. Winn v. Little RockSupreme Court of Arkansas · 1924

3Cited by9 opinions

  1. City of Fayetteville v. PhillipsSupreme Court of Arkansas · 1991
  2. City of Springdale v. DuncanSupreme Court of Arkansas · 1966
  3. Foresee v. Board of Directors Bergman Special School District No. 8Supreme Court of Arkansas · 1948
  4. Leavy v. WordSupreme Court of Arkansas · 1945
  5. City of Little Rock v. McIntoshSupreme Court of Arkansas · 1995

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