Mississippi County, Arkansas; Quorum Court of Mississippi County, Arkansas; Randy Carney

Summary

The court affirmed a permanent injunction barring a special election on a county sales-and-use-tax amendment and courthouse bond issue. It held that the governing special statute requires revenue arising in one judicial district to benefit only that district, and that the ordinances, read together, would unlawfully divert revenue to fund a courthouse in the other district. Justice Hart dissented, reasoning that courthouse construction is a countywide purpose and that the statute's general language should not encompass sales-and-use-tax revenue.