City of Little Rock and Little Rock Municipal Airport Commission v. Pulaski County Assessor Janet Troutman Ward

Summary

The court held that the circuit court had jurisdiction despite the assessor's failure to file an answer within thirty days because that omission was procedural rather than jurisdictional. It further held that the Airport's publicly owned properties were exempt during periods when the Airport used them exclusively for public purposes, including storing operational equipment and maintaining an airport-safety buffer. The court therefore reversed the circuit court's summary judgment ruling, subjecting only the leased portions of the Hawker Facility to taxation on a pro rata basis.