Outdoor Cap Co., Inc., Appellant v. Benton County Treasurer, Benton County Assessor, and Benton County Tax…

Summary

The court affirmed summary judgment denying Outdoor Cap’s request for refunds of personal-property taxes paid for 2008 and 2009. It held that property covered by the manufacturer’s provision does not acquire a tax situs in Arkansas, but is not constitutionally exempt, and that Outdoor Cap’s failure to identify the property as in transit was a taxpayer valuation error rather than an erroneous assessment. The court also held that the voluntary-payment doctrine barred recovery because Outdoor Cap paid the taxes without claiming the applicable treatment.