Bd. of Trs. of Univ. of Ark. v. Pulaski County

Pulaski County issued an assessment and taxation of property owned by the University of Arkansas for Medical Sciences (UAMS). On behalf of UAMS, Appellant (the University) filed a tax-exemption application seeking an exemption from ad valorem property taxes based on sovereign immunity. The county assessor's office and county equalization board denied the request. The county court also denied the exemption. On appeal, the circuit court denied the University's motion for summary judgment and subsequent motion for reconsideration. The Supreme Court dismissed the University's interlocutory appeal for lack of jurisdiction, holding that the University failed to establish an exception to the general rule that the denial of a motion for summary judgment is neither reviewable nor appealable. View "Bd. of Trs. of Univ. of Ark. v. Pulaski County" on Justia Law