McWilliams v. Pope County Bd. of Equalization (Majority)
Annotate this CaseThis was an appeal from a circuit court judgment affirming the classification of real property for tax purposes. The Supreme Court affirmed, holding (1) the circuit court correctly found that the Arkansas Constitution and the Assessment Coordination Rules and Regulations allowed the land at issue to be classified as residential and not timber land; (2) ad hoc requirements were not imposed only on Appellants by Appellee Pope County Board of Equalization (BOE); (3) Appellants failed to demonstrate that they were similarly situated to any other taxpayer or landowner within the city limits, and therefore, Appellants' equal-protection claim that the circuit court erred in denying Appellants' petition without considering similarly situated property owners with similar property classified as timber and pasture within city limits was without merit; and (4) the circuit court did not abuse its discretion in allowing a site visit by BOE's expert witness between the first day of trial and the second day of trial.
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