Supreme Court of Arkansas

Usac Leasing LLC v. Hill ‎(16-994)‎

November 30, 20172017 Ark. 335

Summary

The court held that a tax-assessment appeal filed on behalf of limited liability companies by a nonlawyer was a nullity because it constituted an invocation of the court's process by a nonlawyer. The county court therefore never acquired jurisdiction, and the circuit court likewise lacked jurisdiction over the subsequent appeal, requiring dismissal.