Mississippi County, Arkansas v. City of Blytheville

The Supreme Court reversed the circuit court’s order granting summary judgment for the City of Blytheville and against Mississippi County. The court held (1) the circuit court erred by defining “prisoners of municipalities” as only those detainees who are charged with violating a municipal ordinance because the term includes those offenders who are arrested by municipal law enforcement officers and delivered to the county jail for incarceration, from the point of intake until they are charged, sentenced, and released; and (2) the circuit court erred by applying an offset on the amount of taxes paid under the 1995 “exclusive jail tax” that support only the County jail by residents of the City to the calculation of “reasonable expenses” under Ark. Code Ann. 12-41-506(a)(2). View "Mississippi County, Arkansas v. City of Blytheville" on Justia Law