*1 Associates, P.A., Wilson, C. Ronald & Wilson by: appellant. objection.
No a record when practice It has been our Per Curiam. court a certified which has not been prepared is presented, First, all are done. things to not allow review unless two reporter, Second, the mistake will record is accurate. agree the parties be repeated. will judge has satisfied. If the trial
The first condition been court his certified regular future write our clerk that in the noting future, will we such cases in juvenile record all reporter the record. accept Dawson, Bob FERSTL, Bob Balhorn and
Tom M.
Joe
McCUEN,
of State
W.J.
“Bill”
Lamb
Youngdahl Youngdahl, & Clinton, et Bill al. Gov. respondents-intervenors Petitioners, citizens, Purtle, residents I. Justice. John others and on behalf of all in their own behalf and taxpayers, situated, enjoin this similarly bring petition constitutional amendment from placing State 8,1988, election. Numerous *3 general the ballot at the November to intervene on behalf have been allowed groups individuals is presented pursu- of the The amendment respondent. proposed Constitution. ant to Amendment of the Arkansas title name and the ballot contest the petitioners popular are inaccurate grounds they of the on proposed be able to to that the voters will not misleading such an extent doWe a vote on the amendment. knowing intelligent cast title to invalid. name or the ballot find either the popular is denied. injunction for an petition Consequently, 9,1988, of certified that State September On minimum received the requisite amendment had proposed to the to for submission signatures number of qualify 8,1988. to be held November general at the election electors here We are proceeding. is not contested in this Certification ballot name and concerned with the of only validity title. (1987), Governor Bill
Pursuant to Ann. 7-9-107 Ark. Code § amendment, Clinton, as submitted sponsor proposed ballot, to name, on the appear title and they ballot Gen- The Attorney General Steve Clark for Attorney approval. eral, 88-059, them as submitted. number opinion approved as follows: name and ballot title read NAME)
(POPULAR tax on the personal property An amendment to repeal a vote of sixty percent to goods; require household legislature or approval by referendum to levy tax; amend any and to authorize a consolidation of proce- dures for motor registration. vehicle
(BALLOT TITLE) A amendment to the Constitution of the State of Arkansas defined, household exempting goods, as cities, counties, from all ad valorem taxes levied by school districts State; and other taxing units in this a
Establishing three-fifths vote of the total member- ship of each house of the General Assembly as the required tax, passage to any bill to levy any alter tax, rate of any grant exclusion, any credit or exemption, tax, deduction with to the respect application any extend the application any tax or to otherwise amend or tax; repeal any provision law a levying Authorizing the General to refer to the Assembly tax, people bill to any tax, levy alter the rate of grant exclusion, any .exemption, credit deduction with respect to the tax, application of any to extend the tax, or to otherwise amend or repeal any tax, provision of law levying if such bill receives the *4 affirmative vote of a simple of the total member- ship each house of the General Assembly; that providing any bill so referred shall be considered the by qualified electors voting in the general election next the following adjournment of the legislative session in which such bill was referred and shall become law if approved aby majority of the qualified electors casting votes for and bill; against such the
Authorizing General to Assembly establish proce- dures for assessing and ad collecting valorem taxes motor vehicles the vehicles; at time of registration of such
Repealing Section 2 of Amendment 19 to the Arkan- sas Constitution which a three-fourths the requires vote of of each house membership of the General or Assembly of the approval qualified electors of the State to increase excise, property, privilege rates; tax personal making 508 1, 1989. January
this amendment effective to the text the length proposed Due its summarize We will body opinion. be out in full in the set this intelligently discuss to enable us to the in sufficient detail proposal an is attached proposal in this of the body it opinion. appendix. for: amendment provides
The text of the proposed
by
all
taxes levied
from ad valorem
goods
of household
exemption
state;
of three-fifths
affirmative vote
taxing unit
this
an
any
alteration, or
Assembly for passage,
of each house of the General
a tax.
tax,
change
levying
law
or otherwise
a
to
Assem-
the General
amendment also
provides
The proposed
of each
membership
vote of the total
bly, by simple majority
house,
to
and permits
refer
tax measures
may
people;
such
for the assessment
Assembly
procedures
General
to establish
on motor vehicles.
collection of ad valorem taxes
amend-
of the proposed
We first consider the popular name
Ark.
with
complied
amendment have
ment. The
of the
sponsors
both the
(1987)
proposed
Code Ann.
7-9-107
by submitting
§
General
Attorney
title to the
name and ballot
such
does not require
Amendment
itself
Although
approval.
enacted
may
that laws
Amendment
does state
approval,
was
pursuant
The above statute
enacted
facilitate its operation.
allegation
that the statute is unconsti-
There no
authority.
have also
It
valid.
sponsors
tutional.
is therefore presumed
number
obtaining
requisite
with Amendment
complied
for a vote.
to the people
in order
refer
signatures
these
have
Although
complied
provi
sponsors
law,
examine the
we are bound to
sions of
constitution and
an
sufficiently conveys
whether it
determine
amend
intelligible
scope
import
idea of
ment;
misleading language
it
and whether
contains
Hall,
State,
Ark.
coloring. Bradley
partisan
We make a more detailed examination analysis of the proposed ballot title than we do name. The name is designed primarily identify the while proposal, the ballot title is designed to summarize the adequately provisions of the and be complete enough convey to the voter an intelligible idea of the scope West import proposal. McDonald, 740, brook v. 184 Ark. 43 S.W.2d (1931). 356 ballot title must also be free from any misleading tendency, whether by amplification, omission or It fallacy. must not be tinged with Hall, v. partisan coloring. Bradley v. Walton supra; McDonald, 1155, 192 Ark. 97 S.W.2d 81
It is difficult to
prepare
perfect ballot title. It is
sufficient if it informs the voters with such clarity
they
can
cast their ballot with a fair understanding of the issue presented.
Riviere,
Becker v.
State,
252,
Secretary
277 Ark.
641 S. W.2d
Hall,
2 (1982); and
State,
416,
Hoban v.
Secretary
229 Ark.
ballot title are misleading respect to the for “a provision *6 isIt registration.” vehicle consolidation of for motor procedures and is argued by “amplification” the error of phrase the voters. this “error” will mislead “fallacy,” and that regis- provides that the amendment argument to be appears time, same and tration, of taxes at the assessment and payment reading the be discerned that this cannot possible consequence of an detail Certainly every ballot title. name and revealed can be or it will work in situation every how hold that this to do so. We in It is not possible the name title. that a public inform the sufficiently name and ballot title of taxes registration, payment in assessment change vehicle will be authorized. discrepancy an alleged
The last concerns argument title, name, and the text ballot among or “to phrase levy name contains the amendment. The popular “to tax”; grant any title uses the words amend but the ballot exclusion, credit, with respect or deduction exemption, or that “levy tax.” We have determined acts discussed in the amend” enough is broad encompass ambiguous. be be said to fairly ballot title. The word cannot levy sense, something amend, modify its is change To in ordinary a tax credit or deduction Adding deleting in existence. already tax law. existing or future could come about an only by amending interpret is litigation It not our function the present is it is to Neither amendment or how it be explain implemented. its merits or our in this to discuss opinion proposal’s purpose name and to see that the popular faults. It is rather our function this measure and honest means of presenting ballot title are fair We must determine simply to the for their consideration. people amendment have complied whether the sponsors law, fairly title and whether the ballot We to the electors. the issue which will represent presented without hold that is and fair adequate representation it an coloring. tendencies or misleading partisan election on general the ballot at the for inclusion on proper denied. is therefore petition November 1988. The Petition denied.
APPENDIX BE IT ENACTED BY STATE OF THE PEOPLE OF THE *7 ARKANSAS: 1(a). 1,1989,
Section of January Effective items household cities, goods shall be by from all ad valorem taxes levied exempt counties, school districts and other units in state. taxing
(b). As used in this amendment goods” “household shall mean items furnishings, clothing, of household furniture and home, and if appliances, personal other used within the property sale, rental, not held for or other or commercial use. professional 2(a). Section The affirmative vote of at least of three-fifths the total of of membership each House the General Assembly tax, shall be required for of bill to passage any levy a to alter the tax, of grant exclusions, rate to any exemptions, credits or deductions tax, with to the respect of to extend application any tax, the application of any to otherwise amend or any repeal provision of law a tax. levying
(b). The General to Assembly authorized to refer tax, people bill to any tax, to levy alter the rate of grant to any exclusions, credits, exemptions, or deductions with to the respect tax, tax, application any to extend the or to otherwise amend or repeal any levying of law a tax if provision such bill receives the affirmative vote of at least a simple majority of the total of each membership House the General Assembly. Any bill referred the people pursuant this amendment shall be considered by the qualified electors voting general in the election next following the adjournment of regular or ex- traordinary session of the General in which such bill Assembly was referred and shall become law if approved by the qualified electors casting votes and against such bill.
Section 3. The General Assembly may establish procedures the ad whereby valorem taxes on motor vehicles shall be assessed and collected at the time of the vehicle registration with the State and at the time of registration. renewal of the The tax rate shall be the rate personal taxes in effect or property last levied taxing units in which the motor being vehicle taxed is located for purposes registration, at the time of issuance or renewal of the registration of such motor vehicle. 19 to the Arkansas Section 2 of Amendment
Section 4. other constitutional and hereby repealed Constitution is are with this amendment thereof which conflict provision parts of such conflict. extent hereby repealed effective on Janu- shall become Section 5. This amendment be self- 1, 2 of this shall Sections 1989. ary executing. C.J., J., Newbern,
FIolt, concur. Justice, Holt, Jr., with the concurring. concur I Chief Jack title, when inasmuch as the ballot results reached by majority name, identifies sufficiently read in conjunction Fletcher general its alleges purpose. act fairly However, I S.W.2d 243 Ark. Bryant, amend- assigned remain concerned the popular *8 ment does in candor. complete not speak Hall, State, Ark. v. As noted in of Pafford 72 734, makes no reference (1950), our constitution S.W.2d Code name; device legislative a it is a merely to popular [Ark. making it is useful in (1987)] evidently Ann. which 7-9-110 § Likewise, the for election. for to discuss a measure the easy voters as those stringent not as for the name are requirements popular Political Caucus Arkansas Women’s for the ballot title. Riviere, S.W.2d 846 283 Ark. for this designated to me the name
It is obvious that in name Although speaks the misleading. amendment taxes, ballot title speaks terms of certain the “repealing” differ- legal fundamental “exemptions.” perceives will terms, however, is not which ence in that difference one evaluating to be in this amendment. cause voters misled However, of a thoughts repeal a casual reader the not. Perhaps fact reference to the always of a tax is whereas present appealing, certain draws with reference to taxes may that exist exemptions little, if attention. any, am name states
I more troubled that part for of procedures authorizes “a consolidation amendment fact, the amendment pro- motor vehicle when registration” registration for motor vehicle change vides for a procedures that the ballot title it becomes clear reading and taxation. In nebulous words for “consolidation of motor vehicle procedures registration,” means that the really amendment proposed authorize the General Assembly to establish for procedures assessing and ad on collecting valorem taxes motor vehicles at the vehicle, time registration such which is distinct departure from law. existing
In argument, oral the state admitted that the failure mention a proposed in taxation change in the procedure “omission,” name was an but not the would type that cause the voters pause reflection. I think that it would. Were we to judge this case the strength of the popular alone, I would that it is not say free from any misleading tendency. The question then arises to whether or not the flaws in the popular name rise to such a level that they destroy integrity of the ballot title and the amendment. Since the ballot title fairly explains the amendment, I purpose conclude that the is sufficient to be submitted public for vote.
I concur. J., joins in this concurrence. Newbern, Cary L. McCUEN, GAINES and Bob v. W.J. “Bill” Lamb *9 State al.,
Governor
Clinton,
Bill
et
Intervenors/Respondents
88-229
Supreme Court of Arkansas Opinion delivered October