Supreme Court of Arkansas April 28, 1997, 96-372 (Oldner v. Villines)

lead-opinion

Robert L. Brown, Justice.

This appeal raises the question of whether a one percent sales tax approved by the voters of Pulaski County in 1982 failed to comply with Article 16, § 11, of the Arkansas Constitution and, thus, constituted an illegal exaction. In particular, the plaintiff/appellant in the matter, Michael A.