The opinion
John A. Fogleman, Justice, concurring. I agree with the result and with most of the statements in the majority opinion. As I have previously pointed out, I do not feel that expert appraisers are restricted, as a matter of law, to only three methods of determining market value. See concurring opinion, Arkansas Highway Commission v. Roberts, 246 Ark. 1216 , 441 S. W. 2d 808, 1224 .
I would affirm for an additional reason not mentioned in the majority opinion. The language of Section 5, Act 153 of 1959, which appellee contends makes the use of the manual by boards of equalization and county courts mandatory, does not, in my opinion, do so. The pertinent part of the statute reads:
It shall also be the duty of the County Equalization Boards, in performing their duties, to recognize and follow such manuals and standards, and the County Equalization Boards shall not change an assessment made by the County Assessor unless such change is necessary to provide uniformity in the assessment of similar classes of property. It shall also be the duty of the County Judges, in hearing appeals from the County Equalization Boards, to recognize and follow such manuals and standards, and a County Judge shall not change an assessment unless such change is necessary to - provide uniformity in the assessment of similar classes of property.
This statute, in my opinion, does not bind either the equalization board or the county court to a rigid application of the manual, but permits resort to other evidence to determine whether a change in a particular assessment is necessary to provide uniformity in the assessment of similar classes of property. The use of the words “recognize and follow” should not be taken to require such a blind adherence as would give rise to an irrebuttable presumption that the assessment made according to the manual was an absolutely correct determination of the “true and full market or actual value” required by the act, in spite of evidence that such a slavish adherence brought about an assessment on the property which was not uniform with assessments of similar classes of property. In my opinion, this part of the statute does nothing more than make an assessment according to the manual prima facie evidence of “true and full market or actual value” and the burden of showing that the particular assessment is not uniform with similar classes of property lies upon one attacking it.
For the reason stated, I would hold that the same result would be reached if the manual did not contain the statement referred to in the majority opinion.