Special School District of Fort Smith 100 v. Sebastian County

Steele Hays, Justice.

At issue in this case are certain ad valorem tax monies assessed for the appellant, Special School District of Fort Smith, No. 100. The specific part of the tax monies with which they are concerned is that portion which by statute is designated as collector’s commissions. It is the position of the School District that the appellee, Sebastian County, may apply the statutory collector’s commission to the necessary costs of collecting taxes but that any excess amount of the commission must be disbursed to the taxing unit, the School District. It argues that any other…