Supreme Court of Arkansas January 15, 1998, 97-72 (Dean v. Tallman)

Ray Thornton, Justice.

This is an appeal of a chancellor’s order granting defendant-appellees’ motion for summary judgment in an illegal-exaction case. Appellant Michael Dean contends that when an ordinance of the county quorum court states a specific purpose for the tax proceeds, and the voters pass that ordinance, the State is precluded from distributing the proceeds to the county and cities of