Washington County v. Board of Trustees

| í This appeal stems from the ad valorem taxation of certain parcels of property owned by the appellee, Board of Trustees of the University of Arkansas (“the University”). In 2011, 2012, and 2013, the University submitted applications to the appellant, Washington County Tax Assessor,1 seeking immunity from taxation, or alternatively, exemption from taxation for tax years 2010, 2011, and 2012.2 Thereafter, litigation ensued, and the cases were ^consolidated on the joint motion of the parties. The procedural history of this matter is as follows. The Washington County Tax Assessor denied the…