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CITY OF LITTLE ROCK v. WARD

No. CV-20-247.

611 S.W.3d 471 (2020)

2020 Ark. 399

CITY OF LITTLE ROCK and Little Rock Municipal Airport Commission, Appellants v. Pulaski County Assessor Janet Troutman WARD, Appellee.

Supreme Court of Arkansas.

Opinion Delivered: December 3, 2020.

Attorney(s) appearing for the Case

Thomas M. Carpenter, Little Rock, Rick D. Hogan, and Caleb Garcia, Office of the City Attorney, for appellant City of Little Rock;

Taylor & Taylor Law Firm, P.A., Little Rock, by: Andrew M. Taylor and Tasha C. Taylor, for appellant Little Rock Municipal Airport Commission.

Meagan E. Davis and Adam B. Fogleman, Pulaski County Attorney's Office, for appellee.

The City of Little Rock and the Little Rock Municipal Airport Commission (together, Airport) appeal the circuit court's order affirming the Pulaski County Assessor's denial of its tax exemption for three land parcels. Because the Airport used these unleased properties exclusively for public purposes, they are exempt...

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