The opinion
John A. Fogleman, Justice, dissenting. I do not agree that either the Arkansas Statutes or due process requirements make necessary a notice to the owner of a tax assessor’s assessment of property which has not been assessed by the owner, as required by statute.
The argument that the owner’s failure to assess is a voluntary assessment at the values fixed for the preceding year is without any support in law.
The assessor is required to file a report of his assessment by a specified time. Ark. Stat. Ann. § 84-447 (Repl. 1960). An owner has a right of appeal from this report to the Board of Equalization. Ark. Stat. Ann. § 84-708 (Repl. 1960). We said in Dierks Forest v. Shell, 240 Ark. 966 , 403 S.W. 2d 83 , that opportunity for judicial review provided by our laws met federal constitutional requirements.
This is quite a different matter from an effort to assess property claimed by the taxpayer to be exempt, where the assessor’s action was final and not appealable or reviewable.
I am authorized to state that Mr. Chief Justice Harris joins in this dissent.