Supreme Court of Arkansas

Bear Chaney

December 3, 2020611 S.W.3d 482

Summary

The court held that the director of the Arkansas Assessment Coordination Division was entitled to sovereign immunity because the mineral-assessment guidelines he issued were discretionary guidance and the county assessor, rather than the director, had statutory responsibility for assessing property. It therefore reversed and remanded for entry of an order granting summary judgment on sovereign-immunity grounds. The court dismissed the director’s separate challenge to the circuit court’s jurisdiction to award injunctive relief because that issue was outside the scope of the interlocutory appeal.