Opinion ID: 2406369
Heading Depth: 1
Heading Rank: 2

Heading: arkansas constitution

Text: Summers also challenges its assessment under Art. 16 § 5 of the state constitution, which provides in relevant part: (a) All real and tangible personal property subject to taxation shall be taxed according to its value, that value to be ascertained in such manner as the General Assembly shall direct, making the same equal and uniform throughout the State. No one species of property for which a tax may be collected shall be taxed higher than another species of property of equal value.... Contrary to the State's argument that this mandate applies only within county lines, the above provision clearly refers to statewide equality and uniformity, and we have held that a taxpayer has the right to compel a reduction in his assessment as would afford equality and uniformity with assessments of other like property in other counties of the state. State ex rel. v. Meek, 127 Ark. 349, 192 S.W. 202 (1917). We will reverse property assessments only in the most exceptional cases, however, and the burden of proof is on the protestant to show that the assessment is manifestly excessive or clearly erroneous or confiscatory. Arkansas Elec. Coop. Corp. v. Ark. Pub. Serv. Comm'n, 307 Ark. 171, 818 S.W.2d 935 (1991). Also, in reviewing a finding of fact by a trial judge, we view the evidence, and all reasonable inferences therefrom, in the light most favorable to the appellee. Id. A review of the evidence in the light most favorable to Yell County, again leads us to the conclusion that the evidence does not support proof of an overall system of inequality in assessments. Summers points to James Metzer's opinion that for 1990, car dealers were still assessing, statewide, at an average of only 50% of fair market value. As stated earlier, however, Mr. Metzer conceded that no valid studies had been conducted since 1988. Steve Sutterfield confirmed this fact and admitted he was unable to speculate as to the overall quality of assessment in 1990. Again, only two of the assessors who testified conclusively stated they were assessing well below 100%. Clearly, the assessor from Yell County was acting under the mandates of the Arkansas Coordination Division and he testified that for the year in question he had treated all businesses equally in his assessments of their personal property. We note that it is the Arkansas Public Service Commission that is given the full power and authority over the valuation, assessment, and equalization of all property ... and over the several county assessors ... to the end that all assessments ... shall be made in relative proportion to the just and true value thereof, in substantial compliance with the law. Ark.Code Ann. § 26-24-102 (1987); see also Tuthill v. Arkansas County Equalization Board, 303 Ark. 387, 797 S.W.2d 439 (1990). Although the question of whether the state, and not Yell County, should properly have been named the defendant in this case was not raised here, we think it important to note its overall duties of ensuring statewide uniformity. Notwithstanding this commentary, we hold the evidence does not support a finding of state or countywide inequality and there was, therefore, also no violation under Art. 16 § 5. Affirmed. GLAZE, J., concurs. CORBIN, J., dissents.