Mississippi County, Arkansas v. City of Blytheville, Arkansas City of Dell, Arkansas City of Manila, Arkansas And…

Summary

The court reversed the circuit court's summary judgment ruling concerning the meaning of “prisoners of municipalities” and held that the term includes persons arrested by municipal officers and delivered to the county jail until specified charging, sentencing, or release events. The court also held that the City lacked standing to seek an offset for sales taxes paid by its residents and that the offset was not authorized by the governing statute. The court remanded for further proceedings.