Justia Arkansas Supreme Court Opinion Summaries

The Supreme Court reversed the decision of the Arkansas Workers' Compensation Commission that Appellant was not entitled to a wage-loss award in addition to his impairment rating because Area Agency on Aging of Southeast Arkansas (AAA) extended to him a bona fide offer of employment, holding that substantial evidence did not support the Commission's decision.Appellant was driving an AAA van that overturned, injuring Appellant. An ALJ determined that Appellant was entitled to a sixty percent wage-loss award and that Appellees made no bona fide job offer of employment because the position and wages were not clear. The Commission reversed, concluding that any wage-loss award was precluded because AAA made a bona fide and reasonable obtainable job offer. The Supreme Court reversed, holding that AAA did not meet its burden to prove that Appellant was offered employment at wages equal to or greater than his average weekly wage at the time of the accident. View "Calhoun v. Area Agency on Aging of Southeast Arkansas" on Justia Law

The Supreme Court affirmed the decision of the circuit court vacating the finding of the Arkansas Ethics Commission that Susan Weaver violated Ark. Code Ann. 7-6-228(c)(1) when a magazine published her campaign advertisement without a required disclosure during Weaver's 2018 judicial campaign, holding that substantial evidence did not support the Commission's decision.Faulkner Lifestyle published an ad of Weaver's candidacy without statutorily required financial disclosure language. The Commission found that section 7-6-228(c)(1) did not require a culpable mental state but, if it did, Weaver violated the statute by acting negligently. The circuit court vacated the finding, holding that the Commission erred in concluding that the standard of proof for a violation of section 7-6-228(c)(1) is strict liability and that insufficient evidence supported the Commission's finding that Weaver was negligent. The Supreme Court affirmed, holding that substantial evidence did not support the Commission's conclusion. View "Arkansas Ethics Commission v. Weaver" on Justia Law

The Supreme Court reversed the decision of the circuit court refusing to allow Cherokee Nation Businesses, LLC to intervene in litigation brought by Gulfside Casino Partnership against the Arkansas Department of Finance and Administration and the Arkansas Racing Commission, holding that Cherokee was entitled to intervention as a matter of right.Five applicants, including Gulfside and Cherokee, applied for a casino license during the May 2019 application period. The Commission denied each application on the grounds that each failed to include a letter of support from the county judge or a resolution from the county quorum court. Gulfside filed the underlying suit asking the circuit court to reverse the Commission's denial of its application. The application period was reopened in August 2019, at which time Cherokee submitted its application. Cherokee then moved for intervention to defend its right to have its application considered. The circuit court denied intervention. The Supreme Court reversed, holding that Cherokee was entitled to intervention as of right under Ark. R. Civ. P. 24(a)(2). View "Cherokee Nation Businesses, LLC v. Gulfside Casino Partnership" on Justia Law

The Supreme Court affirmed the judgment of the circuit court finding that certain rent-to-own leases were subject to the special excise tax on short-term rentals of tangible personal property levied by Ark. Code Ann. 26-63-301(b), holding that the circuit court did not err.At issue was the assessment of short-term rental tax on transactions between Appellant, Rent-A-Center East, Inc., and its customers. The Arkansas Department of Finance (DFA) and Administration issued a notice of proposed assessment to Appellant for short-term rental tax, compensating-use tax, and interest. The proposed assessment was upheld. Appellant then filed a complaint seeking judicial relief from the tax assessment, alleging that DFA wrongly classified the rental-purchase-agreement transactions as "leases" or "rentals." The circuit court granted summary judgment for DFA. The Supreme Court affirmed, holding that the transactions at issue were taxable short-term leases and not nontaxable long-term leases. View "Rent-A-Center East, Inc. v. Walther" on Justia Law

The Supreme Court reversed the judgment of the circuit court denying Appellant's petition for a writ of mandamus alleging that the Arkansas Department of Correction (ADC) miscalculated his parole eligibility, holding that the circuit court failed to address Appellant's primary claim that the ADC erred in applying a 2007 amended version of Ark. Code Ann. 16-90-120(e) requiring defendants sentenced to a firearm enhancement to serve seventy percent of the enhanced sentence.Defendant was sentenced to thirty years' imprisonment for aggravated robbery and an additional fifteen years' imprisonment for use of a firearm in the robbery pursuant to section 16-90-120. In dismissing Appellant's mandamus petition, the circuit court agreed with the State's argument that Ark. Code Ann. 16-93-911(a)(1)(c) authorized the ADC to require Appellant to serve seventy percent of his aggregate sentence of forty-five years' imprisonment. The Supreme Court reversed, holding that remand was required for the circuit court to address whether the seventy-percent requirement was applicable to the fifteen-year sentence enhancement and to address the language found in the amendment to section 16-90-120. View "Rogers v. Kelley" on Justia Law

The Supreme Court reversed the judgment of the circuit court affirming the Pulaski County Assessor's denial of the Little Rock Municipal Airport Commission's tax exemption for three land parcels, holding that because the Airport used the unleased properties exclusively for public purposes, they were exempt from taxation.After the Assessor denied the Airport's application for tax exemptions the Airport filed four amended complaints. The circuit court granted the Assessor's motion for summary judgment, concluding that the properties were not exempt from taxation. The Supreme Court reversed, holding (1) the Airport directly used the subject properties exclusively for public purposes when the properties were unleased; and (2) therefore, the properties exempt from taxation during the periods were they were unleased. View "City of Little Rock v. Ward" on Justia Law

The Supreme Court reversed in part the judgment of the circuit court denying the motion for summary judgment filed by Appellant Bear Chaney, in his official capacity as the Director of the Arkansas Assessment Coordination Division (AACD) of the State of Arkansas, holding the the circuit court erred as a matter of law in finding that Appellant was not entitled to sovereign immunity.Appellees appealed the county court's rulings denying their claims challenging the assessed values of their working interests as determined by the county assessor and added claims for injunctive relief against Chaney in his official capacity as the director of the AACD. Chaney moved for summary judgment, arguing that the claims against him were barred. The circuit court denied the motion. The Supreme Court reversed in part and dismissed in part, holding (1) the circuit court erred as a matter of law in finding that Chaney was not immune from suit; and (2) Chaney's argument that the circuit court lacked subject matter jurisdiction to award injunctive relief against him was outside the scope of this interlocutory appeal. View "Chaney v. Union Producing, LLC" on Justia Law

The Supreme Court affirmed the judgment of the circuit court dismissing Plaintiff's complaint alleging that the Washington County Court order reducing the number of townships and constable positions from fifteen positions to three was illegal because constable positions may be changed only by a direct vote of the people, holding that the circuit court did not abuse its discretion.Plaintiff's argument for reversal centered on the legality of the county court order, challenging only the legality of the county court order. The Supreme Court affirmed, holding that the order was legal as a matter of law and could not support a claim for relief. View "Clowers v. Edwards" on Justia Law

The Supreme Court affirmed the order of the circuit court granting summary judgment in favor of the director of the Arkansas Department of Finance and Administration (DFA) and dismissing American Honda Motor Company's challenge to the DFA's denial of its request for a corporate tax refund, holding that the circuit court correctly granted summary judgment in favor of DFA.American Honda filed an action for judicial relief under the Arkansas Tax Procedure Act, Ark. Code Ann. 26-18-101 et seq., challenging DFA's decision to deny its request for a corporate tax refund. The circuit court granted summary judgment in favor of DFA. The Supreme Court affirmed, holding (1) judicial review of DFA's statutory interpretation of the Tax Procedure Act is de novo; and (2) while the circuit court improperly gave great deference to DFA's interpretation of the Tax Procedure Act, the circuit court correctly granted summary judgment in favor of DFA. View "American Honda Motor Co. v. Walther" on Justia Law

In this action challenging the decision of the Arkansas Medical Marijuana Commission disqualifying Carpenter Farms Medical Group, LLC's application for a marijuana-cultivation facility the Supreme Court affirmed in part and reversed and dismissed in part the judgment of the circuit court denying the State's motion to dismiss based on sovereign immunity, holding that the complaint may go forward only under Ark. Code Ann. 25-15-207 and the declaratory judgment action alleging an equal protection violation.In its complaint, Carpenter Farms asserted (1) it was the only 100 percent minority-owned applicant and that the Commission singled out its application for disparate treatment in violation of equal protection guarantees; and (2) the Commission violated the Administrative Procedure Act by failing to adopt certain rules and improperly applying the rules it did adopt. The circuit court denied the State's motion to dismiss based on sovereign immunity. The Supreme Court reversed and dismissed in part, holding (1) the lawsuit cannot proceed regarding the Commission's application of its own rules or as an administrative appeal; and (2) Carpenter Farms can go forward with it claim that the Commission failed to adopt model rules and with its declaratory judgment action alleging an equal protection violation. View "Arkansas Department of Finance & Administration v. Carpenter Farms Medical Group, LLC" on Justia Law