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MAY v. AKERS-LANG

No. 11-652.

386 S.W.3d 378 (2012)

2012 Ark. 7

Kenneth Joe MAY; Mary A. May; Michael Bryant; Donna Bryant; Ralph Bryant; Christi Bryant; C.M. Sneed; Carolyn Sneed; E.C. Rowlett Limited Partnership; B.J. McNair; Donna McNair; Danny Snowden; and Shelia Snowden, on behalf of themselves and all other Owners of Oil and Gas Royalty and Production Interests in the State of Arkansas, Appellants v. Debra AKERS-LANG, Tax Assessor of White County, Arkansas; Sue Liles, Tax Collector of White County, Arkansas; White County, Arkansas; Jeff Stephens, Tax Assessor of Faulkner County, Arkansas; Steve Simon, Tax Collector of Faulkner County, Arkansas; Faulkner County, Arkansas; Helen Noll, Tax Assessor of Conway County, Arkansas; Catherine Bradshaw, Tax Collector of Conway County, Arkansas; Conway County, Arkansas; Trina Jones, Tax Assessor of Van Buren County, Arkansas; Lisa Nunley, Tax Collector of Van Buren County, Arkansas; Van Buren County, Arkansas; Karen Reed, Tax Assessor of Cleburne County, Arkansas; Kathy White, Tax Collector of Cleburne County, Arkansas; and all other Tax Assessors, Tax Collectors, and Counties in the State of Arkansas that Assess and Collect an Ad Valorem Tax on Oil and Gas Royalties, Appellees.

Supreme Court of Arkansas.

January 12, 2012.

Attorney(s) appearing for the Case

Richard Hartley Mays, Heber Springs, for appellants.

Dustin McDaniel, Atty. Gen., Scott P. Richardson, Office of Atty. Gen., Jason E. Owens, Little Rock, Clyde Eric Hance, Batesville, Ralph Charles Ohm, Hot Springs, Rebecca A. Jones, Magnolia, Mark Jeffrey Whitmore, Conway, Joe M. Rogers, West Memphis, Stephan M. Hawks, Conway, and John Knight Griffin, Lewisville, for appellees.

PAUL E. DANIELSON, Justice.

Appellants Kenneth Joe May; Mary A. May; Michael Bryant; Donna Bryant; Ralph Bryant; Christi Bryant; C.M. Sneed; Carolyn Sneed; E.C. Rowlett Limited Partnership; B.J. McNair; Donna McNair; Danny Snowden; and Shelia Snowden, on behalf of themselves and all other owners of oil and gas royalty and production interests in the state of Arkansas (collectively, "the Taxpayers"), appeal from an order of the White County Circuit Court dismissing...

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