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SILVER SPRINGS PROPERTY OWNERS v. AREY

No. CV-19-72.

588 S.W.3d 864 (2019)

2019 Ark. App. 520

SILVER SPRINGS PROPERTY OWNERS' RECREATIONAL IMPROVEMENT DISTRICT NO. 30 OF HASKELL, Arkansas, Appellant v. Jeff AREY, Saline County Judge; Bob Ramsey, Saline County Assessor; Joy Ballard, Saline County Collector; Saline County Quorum Court; Saline County Board of Equalization; and Saline County, Arkansas, Appellees.

Court of Appeals of Arkansas, DIVISION I.

Opinion Delivered November 6, 2019.

Attorney(s) appearing for the Case

Baxter Law Firm, by: Bobby McCallister, for appellant.

Clay Ford, for appellees.

Silver Springs Property Owners' Recreational Improvement District No. 30 of Haskell, Arkansas ("Silver Springs" or "the District"), appeals the Saline County Circuit Court's denial of its request for a public-use/public-ownership exemption to ad valorem taxation. We affirm.

Silver Springs is a statutorily created,...

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