Court of Appeals of Arkansas April 4, 2001, CA 00-407 (Southwestern Bell Mobile Systems, Inc. v. Arkansas Public Service Commission)

LARRY D. VAUGHT, Judge.

This appeal presents the question -of whether the Tax Division of the Arkansas Public Service Commission has the authority to assess the property of appellants for ad valorem tax purposes. It also presents the question of whether the Tax Division’s assessment of appellants’ property violated appellants’ right to equal protection.