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PULASKI COUNTY v. JACUZZI BROS. DIV.

No. 96-01333.

964 S.W.2d 788 (1998)

PULASKI COUNTY, Appellant, v. JACUZZI BROTHERS DIVISION, Smith Fiberglass Products, Merico (Act 9 Industries) and City of Little Rock, Arkansas, Appellees.

Supreme Court of Arkansas.

March 5, 1998.

Attorney(s) appearing for the Case

Pat Crossley, Little Rock, for Appellant.

Melinda Raley, Barry E. Coplin, Clifford W. Plunkett, Little Rock, for Appellee.

ARNOLD, Chief Justice.

Appellant, B.A. McIntosh, the Pulaski County Assessor, appeals from a judgment of the Pulaski County Circuit Court in favor of Appellees, (the City of Little Rock, Jacuzzi Brothers Division of Jacuzzi, Inc., Smith Fiberglass Products, Inc., and Merico, Inc.), holding that real property owned by the City and leased to Jacuzzi, Smith, and Merico should be removed from the ad valorem tax rolls because the property is exempt from taxation...

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