Legal Opinion
Pulaski County v. Carriage Creek Property Owners Improvement District No. 639
Supreme Court of Arkansas
Decided December 12, 1994No. 93-1257PublishedCited by 16 opinions
1Opinion of the Court
David Newbern, Justice.
The issue in this appeal is whether property acquired and held by an improvement district as the result of foreclosure for failure to pay improvement district assessments is subject to taxation. The Trial Court held that it is not. We affirm the decision.
The appellee, Carriage Creek Property Owners Improvement District No. 639 (the District), foreclosed, in accordance with Ark. Code Ann. § 14-94-122 (Supp. 1993), on 217 lots in the District which were delinquent with respect to District assessments. Lots remained unsold after the attempted sale, and in accordance with §…
2Cases cited6 opinions
- School District v. HoweSupreme Court of Arkansas · 1896
- Robinson v. Indiana & Arkansas Lumber & Manufacturing Co.Supreme Court of Arkansas · 1917
- Arkansas State Board of Education v. Magnolia School District No. 14Supreme Court of Arkansas · 1989
- Truhe v. GrimesSupreme Court of Arkansas · 1994
- State v. HouptSupreme Court of Arkansas · 1990
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- City of Little Rock v. McIntoshSupreme Court of Arkansas · 1995
- Chubb Lloyds Insurance Co. v. Miller County Circuit Court, Third DivisionSupreme Court of Arkansas · 2010
- Arkansas Game & Fish Commission v. MurdersSupreme Court of Arkansas · 1997
- Ramage v. StateCourt of Appeals of Arkansas · 1998
- City of Alliance v. Box Butte County Board of EqualizationNebraska Supreme Court · 2003
11 more not listed; retrieve them via the Exa API.