Outdoor Cap Co. v. Benton County Treasurer

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Outdoor Cap Co., Inc., a headwear company, had been paying ad valorem personal-property taxes in Benton County since 1976. In 2011, Outdoor Cap sought a refund of certain taxes paid in 2008 and 2009 that Outdoor Cap asserted were exempt under the “manufacturer’s exemption” pursuant to Ark. Code Ann. 26-26-1102. Benton County denied the request for a refund. The circuit court also found that Outdoor Cap was not entitled to a refund of any portion of the 2008 and 2009 personal-property taxes it had paid. The Supreme Court affirmed, holding that the circuit court did not err in (1) finding that the personal-property tax was not exempt from taxation; (2) determining the personal property was not erroneously assessed; and (3) applying the voluntary payment doctrine. View "Outdoor Cap Co. v. Benton County Treasurer" on Justia Law