Miller County v. Opportunities, Inc.

David Newbern, Justice.

The issue in this appeal is whether property owned and operated by the appellee, Opportunities, Inc., is entitled to exemption from ad valorem taxes imposed by the appellant, Miller County. The property consists of land upon which there is an apartment complex occupied by persons aged 55 and older. Exemption was denied by the Miller County Court. That decision was reversed on appeal to the Miller Circuit Court which held that the property falls within the exemption provided in Ark. Const. art. 16, § 5(b), i.e., “Buildings and grounds . . . used exclusively for public…