# Arkansas Public Service Commission v. Pulaski County Board of Equalization

> Supreme Court of Arkansas · June 25, 1979 · 266 Ark. 64

URL: https://www.frixlaw.com/law-library/cases/9646962

## Case

- **Full name:** ARKANSAS PUBLIC SERVICE COMMISSION Et Al v. PULASKI COUNTY BOARD OF EQUALIZATION Et Al
- **Court:** Supreme Court of Arkansas
- **Decided:** June 25, 1979
- **Citations:** 266 Ark. 64; 582 S.W.2d 942; 1979 Ark. LEXIS 1421
- **Precedential status:** Published
- **Opinion:** Concurrence by Byrd
- **Judges:** Harris, Byrd, Fogleman, Hickman
- **Cited by:** 31 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/9646962

## How later opinions describe it (automated extraction)

- holding that state constitution required assessment of property on basis of current market value and ordering statewide reassessment
- holding the preparation of a libelous credit report to be inherently undiscoverable

## Opinion text

Conley Byrd, Justice, concurring. I concur in the result that Act 411 of 1973 and Act 188 or 1969 are unconstitutional. However, I do not agree that the term “value” in Art. 16, § 5 of the Constitution of Arkansas must be construed to mean “market value.” The State could elect to tax all property according to its use and still comply with Art. 16, § 5, supra. However, the State cannot tax some properties at “market value” and other property at “use value” and still comply with Art. 16, § 5 because such a system inevitably results in some species of property being taxed higher than other species of property of the same value.
For the reasons herein stated, I concur only in the result.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9646962. Public record. Not legal advice.