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USAC LEASING, LLC v. HILL

No. CV-16-994.

2017 Ark. 335

USAC LEASING, LLC, AND USAC LEASING 2, LLC, Appellants, v. ANGELA HILL, IN HER OFFICIAL CAPACITY AS FAULKNER COUNTY ASSESSOR; FAULKNER COUNTY BOARD OF EQUALIZATION; FAULKNER COUNTY, ARKANSAS; FAULKNER COUNTY TREASURER; AND FAULKNER COUNTY TAX COLLECTOR, Appellees.

Supreme Court of Arkansas.

Opinion Delivered: November 30, 2017.

Attorney(s) appearing for the Case

Elias, Books, Brown & Nelson, P.C., by: William K. Elias, for appellants.

Taylor & Taylor Law Firm, P.A. by: Andrew M. Taylor and Tasha C. Taylor, for appellees.

This case is one of four related cases raising the same question: Can a nonlawyer appeal a tax assessment to a county court on behalf of a corporation? Following the reasoning set forth in Desoto Gathering Co. v. Hill, 2017 Ark. 326 (CV-16-990), we conclude that the filing by the nonlawyer was a nullity...

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