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SANDERS v. COUNTY OF SEBASTIAN

No. 95-1014.

922 S.W.2d 334 (1996)

324 Ark. 433

Jim SANDERS, Appellant, v. COUNTY OF SEBASTIAN, Arkansas, and Bud Harper, in his official capacity as Sebastian County Judge, Appellees.

Supreme Court of Arkansas.

May 20, 1996.

Attorney(s) appearing for the Case

Oscar Stilley, Fort Smith, for Appellant.

Daniel Shue, Fort Smith, J. Shepherd Russell, III, R. Christopher Lawson, Little Rock, for Assoc. of Arkansas Counties.

JESSON, Chief Justice.

This appeal concerns a one-percent sales-and-use tax adopted by the majority of Sebastian County voters in a June 21, 1994, special election. Over one year after the election, on June 28, 1995, appellant Jim Sanders filed this illegal-exaction suit against appellees Sebastian County and Sebastian County Judge Bud Harper, claiming that the one-percent tax was in excess of the one-half of one percent permitted by Article 16, § 9, of the Arkansas...

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