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McINTOSH v. SOUTHWESTERN TRUCK SALES

No. 90-66.

800 S.W.2d 431 (1990)

304 Ark. 224

B.A. McINTOSH, Pulaski County Assessor and Ken Taylor, Pulaski County Collector, Appellants, v. SOUTHWESTERN TRUCK SALES, Appellee.

Supreme Court of Arkansas.

December 21, 1990.

Attorney(s) appearing for the Case

Nelwyn Davis, Little Rock, for appellants.

Homer Tanner, North Little Rock, Robert Ross, Little Rock, for appellee.

DUDLEY, Justice.

The appellee taxpayer, Southwestern Truck Sales, Inc., filed a complaint in Chancery Court of Pulaski County asking that B.A. McIntosh, the Pulaski County Assessor, and Ken Taylor, the Pulaski County Collector, be enjoined from taking any further action to collect taxes from the taxpayer for 1986. The county officials filed a motion to dismiss because of lack of subject matter jurisdiction in chancery court...

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