Corporation's Challenge to Ad Valorem Taxes Requires Attorney, Court Rules

The Arkansas Court of Appeals recently dismissed a corporation's appeal of an assessment of ad valorem taxes by Franklin County's Board of Equalization ("BOE") on property owned by the corporation based on a lack of jurisdiction.  The Court reasoned that the company's appeal of the BOE's decision to the Franklin County Court was null and void because it was signed by a non-attorney for the corporation. The Court held that the petition was filed in violation of Arkansas's prohibition of the unauthorized practice of law, as individuals may represent themselves but corporations may do so only through a licensed attorney. 

The full opinion of the Court is available here.