Kenneth Joe MAY Mary A. May Michael Bryant Donna Bryant Ralph Bryant Christi Bryant C.M. Sneed Carolyn Sneed E.C…

Summary

The Supreme Court of Arkansas affirmed dismissal of the Taxpayers’ complaint challenging county ad valorem taxes on produced oil and gas interests. The court held that the complaint challenged the manner and timing of assessment, rather than the legality of the tax itself, so it did not state an illegal-exaction claim; the Taxpayers’ equal-protection theory likewise concerned valuation and assessment. The court held that any assessment grievance had to proceed through the county equalization-board and county-court appeal process.