Little Scholars of Arkansas Foundation D/b/a Lisa Academy Ap Consolidated Theatres Ii L.p. Csrc Charter Lisa, LLC…

Summary

The court affirmed dismissal of the appellants’ complaint for lack of subject-matter jurisdiction. It held that the challenge to the taxation of school property was an assessment dispute, not an illegal-exaction claim, and therefore had to be initiated in county court before review in circuit court. The court also held that the related declaratory-judgment claim concerning the constitutionality of the school-property statute could not confer circuit-court jurisdiction over the underlying assessment dispute.