Opinion No.

The Honorable John Bynum Prosecuting Attorney P.O. Box 1587 Russellville, AR 72801

Dear Mr. Bynum:

This is in response to your request for an opinion concerning the refunding of taxes erroneously assessed and paid. Your questions arise in light of the decision in Clark v. Union Pacific R.R. Co.,294 Ark. 586, 745 S.W.2d 600 (1988), and Opinion No. 88-238 issued by this office, (a copy of which is enclosed). The Clark decision held that Amendment 59 requires the exemption of personal property from a new school levy in Cross County until such time as the rates were equalized. Opinion No. 88-238…