[DOWNLOAD] "Muldoon v. Martin" by Arkansas Court of Appeals Division Iii ~ Book PDF Kindle ePub Free
eBook details
- Title: Muldoon v. Martin
- Author : Arkansas Court of Appeals Division Iii
- Release Date : January 27, 2008
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 51 KB
Description
JURISDICTION -- TAXATION -- COUNTY TAXES -- EXCLUSIVE JURISDICTION LIES WITH COUNTY COURTS. -- Arkansas Constitution article 7, section 28 provides that county courts have exclusive original jurisdiction in all matters relating to county taxes; a circuit court may hear a suit challenging the legality of county taxes, such as an illegal-exaction suit, but a claim alleging a flaw in assessment or erroneous collection belongs in county court; here, appellants alleged that an erroneous assessment occurred, for which they sought a refund; the circuit court was therefore without jurisdiction and appellants claim should have been filed in county court; because the circuit court lacked jurisdiction; the appellate court also lacked jurisdiction.
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