Supreme Court of Arkansas
A-1 Recovery Towing and Recovery, Inc. v. Larry Walther
March 9, 2023660 S.W.3d 797
Summary
The court held that the circuit court failed to provide the trial de novo required when a taxpayer contests a tax assessment because it sua sponte affirmed the agency decision without a dispositive motion, hearing, findings, or an opportunity to present additional evidence. Although tax cases may be resolved without a full trial through procedures such as dismissal or summary judgment, the circuit court could not dispose of this case in that manner on its own initiative. The judgment was reversed and remanded.