Court Opinion

ID: 9646962
Source: CourtListenerOpinion
Date Created: 2023-08-23 13:18:42.297678+00
Date Added: 2024-06-11T14:57:31.102683
License: Public Domain

Conley Byrd, Justice, concurring. I concur in the result that Act 411 of 1973 and Act 188 or 1969 are unconstitutional. However, I do not agree that the term “value” in Art. 16, § 5 of the Constitution of Arkansas must be construed to mean “market value.” The State could elect to tax all property according to its use and still comply with Art. 16, § 5, supra. However, the State cannot tax some properties at “market value” and other property at “use value” and still comply with Art. 16, § 5 because such a system inevitably results in some species of property being taxed higher than other species of property of the same value. For the reasons herein stated, I concur only in the result.