Keith Gibson, Tom Schueck, Robert S. Moore, Jr., Alec Farmer, and Philip Taldo, Members of the Arkansas State…

Summary

The court reversed the circuit court’s $18.16 million attorneys’ fee and cost award because the governing statute authorizes fees only in specified illegal-exaction actions against counties, cities, or towns involving refunds to taxpayers, and neither recognized American Rule exception applied. The court held that reallocating funds within state departmental accounts created neither a common fund nor the direct financial benefit required to extend the substantial-benefit exception. On cross-appeal, the court affirmed denial of contempt because the State had reimbursed the Amendment 91 fund as ordered.