Justia Government & Administrative Law Opinion Summaries

The Supreme Court reversed the order of the circuit court granting summary judgment to the Department of Finance and Administration (DFA) upholding DFA's amended and corrected notices of final assessment of Appellants' tax burden for the tax years 2015 through 2017, holding that DFA failed to provide sufficient evidence to meet its prima facie burden of proof for summary judgment.Appellants sued DFA in circuit court challenging the notices of final assessment. The circuit court granted summary judgment for DFA. On appeal, Appellants argued that the evidence presented was not prima facie proof of DFA's calculation of Appellants' net taxable income. The Supreme Court agreed and reversed, holding that a material dispute of fact existed regarding the amounts of Appellants' taxable income for 2015 through 2017, and therefore, summary judgment was improper. View "Gates v. Walther" on Justia Law

The Supreme Court affirmed the order of the circuit court denying Petitioner's petition for writ of mandamus or other supervisory writ, granting a motion for judgment on the pleadings filed by the Arkansas Game and Fish Commission and its director (collectively, AGFC) and dismissing Petitioner's complaint for declaratory judgment and injunctive relief, holding that there was no error.Petitioner brought this complaint seeking a declaration that holders of an Enhanced Concealed Carry License (ECCL) may carry concealed firearms in AGFC buildings and facilities, a declaration that AGFC illegally refused to permit his entrance, and an injunction prohibiting AGFC from denying ECCL holders entrance into AGFC buildings with firearms. The circuit court denied relief. The Supreme Court affirmed, holding that the circuit court properly denied Petitioner's motion for summary judgment and granted AGFC's motion for judgment on the pleadings. View "Corbitt v. Ark. Game & Fish Comm'n" on Justia Law

The Supreme Court affirmed the order of the circuit court dismissing Appellants' complaint alleging that the Arkansas Medical Marijuana Commission had granted a marijuana cultivation license to a corporate entity that had been dissolved, holding that the circuit court correctly dismissed this appeal on the merits.Appellants, existing cultivation license holders, challenged the Commission's decision to allegedly grant a license to a dissolved corporate entity, arguing that the circuit court erred by holding that it lacked subject-matter jurisdiction and wrongly held that Appellants lacked standing. The Supreme Court reversed, holding that the circuit court (1) erred by not finding that it lacked subject-matter jurisdiction and that Appellants lacked standing; but (2) properly dismissed the complaint because it failed to allege facts sufficient to mount the State's sovereign immunity defense. View "Osage Creek Cultivation, LLC v. Ark. Dep't of Finance & Administration" on Justia Law

In this class action, the Supreme Court reversed the circuit court's judgment that certain sanitation fees constituted an illegal exaction and that the City of Fort Smith was unjustly enriched because the class paid money expecting to receive recycling services, holding that the circuit court clearly erred.Plaintiff, on behalf of the citizens and taxpayers of Fort Smith (class), brought this action against the City after discovering that Fort Smith was dumping almost all of its recyclables in a landfill, claiming that Fort Smith's collection of monthly sanitation charges, including recycling fees, was an illegal exaction and that the City had been unjustly enriched. The Supreme Court reversed and dismissed the action, holding (1) because Fort Smith used the sanitation fee to collect and dispose of sanitation, the circuit court's finding that the fee was an illegal exaction was clearly erroneous; and (2) the damages evidence Plaintiff presented was not a valid measure of restitution. View "City of Fort Smith v. Merriott" on Justia Law

The Supreme Court reversed the order of the circuit court affirming the decision of the Arkansas Department of Finance and Administration (DFA) concerning its adjustments made to A-1 Recovery Towing & Recovery, Inc.'s taxable income and to its shareholders' accounts for tax years 2013-2017, holding that the circuit court failed to follow Ark. Code Ann. 26-18-406 when it affirmed DFA's decision sua sponte.Section 26-18-406 provides that a suit in circuit court to contest a DFA assessment "shall be tried de novo." On appeal, A-1 argued that the circuit court erroneously sua sponte entered its order affirming the DFA's decision because the order deprived A-1 of its right to a trial de novo under section 26-18-406. The Supreme Court agreed and reversed, holding that the circuit court deprived A-1 of its opportunity to meet proof with proof prior to affirming DFA's decision sua sponte. View "A-1 Recovery Towing & Recovery, Inc." on Justia Law

The Supreme Court reversed the order of the circuit court affirming a decision of the Arkansas Department of Finance and Administration (DFA) concerning certain adjustments to Cenark Investment Group, LLC's taxable income and to its shareholders' accounts for tax years 2016-2018, holding that the circuit court misinterpreted Ark. Code Ann. 26-18-406.Specifically at issue was the circuit court's interpretation section 26-18-406, which provides that a lawsuit brought in circuit court to contest a DFA assessment "shall be tried de novo." On appeal, Cenark argued that the circuit court erred in affirming DFA's decision without holding a trial de novo pursuant to section 26-18-406. For the reasons set forth in A-1 Recovery Towing and Recovery, Inc. v. Walther, 2023 Ark.___ (CV-22-281), also decided today, the Supreme Court reversed and remanded this case for further proceedings. View "Cenark Investment Group, LLC v. Walther" on Justia Law

The Supreme Court affirmed the decision of the Arkansas Client Security Fund Committee denying Appellant's application for the reimbursement of client funds, holding that the Committee properly denied Appellant's application for relief because his application was untimely.Appellant, who was incarcerated for second-degree sexual assault, filed an application for relief with the Fund seeking $2500 in reimbursement from his former attorney Thomas Wilson. The Committee denied the application pursuant to Rule 4(B) of the Rule of the Client Security Fund Committee. The Supreme Court affirmed, holding that Appellant's application was not filed within the three-year time frame set forth in Rule 4(B). View "Curran v. Ark. Client Security Fund" on Justia Law

The Supreme Court affirmed the judgment of the circuit court denying relief in this Administrative Procedure Act (APA) appeal of the Colonel William J. Bryant's denial of Appellant's application to obtain a license for his private security and investigations company, holding that there was no error.Col. Bryant, in his capacity as director of the Arkansas State Police, entered an administrative order finding that Appellant was ineligible to receive a license due to his prior convictions. Appellant filed a petition for judicial review. After a remand, the circuit court denied the petition finding that there was substantial evidence to support the agency's decision. The Supreme Court affirmed, holding (1) Appellant cited no authority for the proposition that it was reversible error for the circuit court to decide an APA appeal on a different ground than that found by the administrative agency; and (2) the director did not err in determining that Ark. Code Ann. 17-40-306 controlled over Ark. Code Ann. 17-1-103. View "Hackie v. Bryant" on Justia Law

The Supreme Court affirmed in part and reversed and remanded in part the judgment of the circuit court dismissing Appellant's complaint challenging the certification of the House District 25 (HD 25) Republican primary race by the Crawford County Board of Election Commissioners (CBEC), holding that the circuit court erred in concluding that it lacked the authority to transfer this matter.Appellant filed a complaint challenging the CBEC's certification, claiming that the HD25 Republican primary election results were unreliable and praying that the circuit court void either the CBEC's certification of the HD25 race or void the HD25 election. The circuit court granted Appellees' motion to dismiss, finding that the complaint was not filed in the proper county, that the court had no jurisdiction to hear the matter, and that venue was improper. The circuit court further denied Appellant's oral motion to transfer the case to Crawford County. The Supreme Court reversed in part, holding that the circuit court (1) properly ruled that Appellant incorrectly filed her postelection contest in Franklin County rather than in Crawford County; but (2) abused its discretion by denying Appellant's motion to transfer the case to Crawford County. View "Harris v. Crawford County Bd. of Election Commissioners" on Justia Law

The Supreme Court affirmed the order of the circuit court denying Appellant's petition for writ of mandamus against the City of Little Rock, holding that there was no error or abuse of discretion.Appellant brought a complaint for declaratory judgment, injunctive relief, and a writ of mandamus, arguing that Act 1024 of 2021 gave holders of an enhanced concealed carry license the right to carry a concealed weapon in municipal buildings. Appellant then brought this action seeking a writ of mandamus seeking to enforce the laws allowing enhanced concealed carry licensees to enter municipal buildings. The circuit court denied the petition. The Supreme Court affirmed, holding that Appellant could not demonstrate that the circuit court abused its discretion in denying his mandamus petition. View "Corbitt v. City of Little Rock" on Justia Law