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Legal Opinion

Arkansas Conference Ass'n of Seventh Day Adventist, Inc. v. Benton County Board of Equalization

Supreme Court of Arkansas

Decided December 10, 1990No. 90-183PublishedCited by 22 opinions

1Opinion of the Court

Steele Hays, Justice.

Appellant is the Arkansas Conference Association of Seventh Day Adventist, Inc. (Conference). Appellee is the Benton County Board of Equalization (Board). Appellant seeks to prevent appellee from collecting ad valorem taxes on real estate owned by appellant and used for school purposes.

The Conference operates the Ozark Adventist Academy (Academy) in Benton County. The Academy is a boarding school consisting of grades 9 through 12. The student body, with few exceptions, are members of the Seventh Day Adventist Church, although the boarding school is open to nonmembers.…

2Cases cited1 opinion

  1. Hilger v. Harding CollegeSupreme Court of Arkansas · 1960

3Cited by22 opinions

  1. Lawhon Farm Services v. BrownSupreme Court of Arkansas · 1998
  2. City of Fayetteville v. PhillipsSupreme Court of Arkansas · 1991
  3. City of Little Rock v. McIntoshSupreme Court of Arkansas · 1995
  4. Lawhon Farm Services v. BrownSupreme Court of Arkansas · 1998
  5. Bobby D. Smith Delores Smith, Great Lakes Chemical Corp., Intervenor v. Chemical Leaman Tank Lines, Inc.Court of Appeals for the Eighth Circuit · 2002

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