Legal Opinion

City of Little Rock v. McIntosh

Supreme Court of Arkansas

Decided February 13, 1995No. 94-158PublishedCited by 33 opinions

1Opinion of the Court

Robert H. Dudley, Justice.

This case involves a claim of exemption from ad valorem taxation. The City of Little Rock owns the Little Rock Municipal Airport and has delegated the operating responsibility of the airport to the Little Rock Municipal Airport Commission. The Commission leases some of the tracts of the airport property to private businesses. In July 1992, the Pulaski County Tax Assessor notified the City that ad valorem taxes were being extended to some of these tracts. The private businesses located on the tracts are four car rental companies, one aircraft modification company, two…

2Cases cited14 opinions

  1. City of Burbank v. Lockheed Air Terminal, Inc.Supreme Court of the United States · 1973
  2. Hilger v. Harding CollegeSupreme Court of Arkansas · 1960
  3. School District v. HoweSupreme Court of Arkansas · 1896
  4. Pledger v. Baldor International, Inc.Supreme Court of Arkansas · 1992
  5. City of Fayetteville v. PhillipsSupreme Court of Arkansas · 1991

9 more not listed; retrieve them via the Exa API.

3Cited by33 opinions

  1. Shapiro v. ShapiroMissouri Court of Appeals · 1951
  2. Crittenden Hosp. Ass'n v. BOARD OF EQUALIZATION, CRITTENDEN CTY.Supreme Court of Arkansas · 1997
  3. City of North Little Rock v. Pulaski CountySupreme Court of Arkansas · 1998
  4. Arkansas Teacher Retirement System v. ShortSupreme Court of Arkansas · 2011
  5. Pulaski County v. Jacuzzi Bros. DivisionSupreme Court of Arkansas · 1998

28 more not listed; retrieve them via the Exa API.

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