# McMahen v. Hargett

> Supreme Court of Arkansas · March 27, 1972 · 252 Ark. 239

URL: https://www.frixlaw.com/law-library/cases/7818749

## Case

- **Full name:** Jerry McMAHEN, tax collector of Ouachita County Arkansas v. Wilson HARGETT
- **Court:** Supreme Court of Arkansas
- **Decided:** March 27, 1972
- **Citations:** 252 Ark. 239; 478 S.W.2d 43; 1972 Ark. LEXIS 1578
- **Precedential status:** Published
- **Opinion:** Dissent by Fogleman
- **Judges:** Fogleman, Harris, Holt, That
- **Cited by:** 2 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/7818749

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7818749. Public record. Not legal advice.