Casey v. Scott Paper Co.

Steele Hays, Justice.

Scott Paper Company is a manufacturer of “limited life,” non-woven products made from rayon and polyester at its plant at Rogers, Arkansas. Scott commenced its Rogers operation in 1974 and requested a tax exemption pursuant to Amendment 12 of the Arkansas Constitution and Ark. Stat. Ann. § 84-208, enacted in furtherance of the amendment. The exemption was granted for 1974 and 1975 by the Assessor of Benton County; however, when that office changed hands the successor in office disallowed the exemption upon the determination that it applied only to cotton fibers or to…