Desoto Gathering Company LLC; Desoto Drilling, Appellants v. Angela Hill, Faulkner County Assessor; — Hart, J…

Summary

Justice Hart dissented from the requirement that DeSoto Gathering, an LLC, use a licensed attorney to initiate an appeal from the county equalization board to the county court. She reasoned that the county-court tax-equalization hearing was administrative or public rather than judicial, so a corporate employee could file the appeal and participate without counsel. She further concluded that the assessor's failure to raise the representation issue in the county court barred the assessor and circuit court from using it to defeat the tax appeal, and she would reverse.