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- Keyword
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- Ad valorem (1)
- Champertous agreement (1)
- Champerty (1)
- Civil procedure; taxpayer refund of improperly collected tax; 1991 Arkansas corporate taxing scale; taxpayer class action suits; State's right to sovereign immunity; Arkansas tax refund procedure; Arkansas requirements for maintaining class action suit; Rule 23; determination based on statutory construction; determination based on principles governing class action suits; "test case" approach; prospectivity doctrine; (1)
- Contingency fees (1)
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Articles 1 - 2 of 2
Full-Text Articles in Law
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin
Faculty Scholarship
Contingency fee agreements between local tax assessors and contract auditors on the one hand, and property owners and private tax consultants on the other, create perverse financial incentives that undermine the integrity of state and local tax administration. When local governments engage outside auditors to identify undervalued or escaped taxable property, the practice raises serious due process and ethical concerns. As a matter of policy, diverting a share of property tax revenue to private third parties in consideration for outsourced tax assessment services undermines public accountability and reduces net property tax revenue for local government services. And when states allow …
Civil Procedure—The End Of The Class Action In Multi-Taxpayer Litigation Seeking Refunds Of State Taxes. Acw Inc. V. Weiss, 329 Ark. 302, 947 S.W.2d 770 (1997)., Joey Nichols
University of Arkansas at Little Rock Law Review
No abstract provided.