Mertz v. Pappas

Robert H. Dudley, Justice.

Appellants filed this suit in circuit court and alleged that the City of Hot Springs levied and collected a five mill ad valorem tax in violation of Amendment 59 to the Constitution of Arkansas. The circuit judge on assignment held that tax did not constitute an illegal exaction. Appellants file a direct appeal on the merits, and appellees cross-appeal and argue the circuit court was without jurisdiction. We affirm on direct appeal, albeit for a different reason, and do not reach the cross-appeal.

The facts necessary to decide this case were before the trial court on…