Gary Sanford; Linda Yeager; Wayne Lilley; Lilley Paint Co., Inc., an Arkansas Corporation; and Airmotive, Inc., An…

Summary

The court affirmed dismissal of taxpayers' illegal-exaction and due-process claims. It held that an illegal-exaction action does not arise when taxpayers challenge only interest imposed on delinquent taxes rather than the underlying tax, and that the taxpayers failed to plead a due-process violation because available administrative and judicial procedures provided an adequate opportunity to challenge the assessments.