The Arkansas Supreme Court has rejected an appeal to reconsider its decision in the library tax case, according to the ADG. Though approved by the voters, the tax collections began a year too soon, and now Bobby Roberts, director of the Central Arkansas Library System, will have to pony up the money for refunds. We are talking about $4 million in property taxes. An individual taxpayer who owned a $100,000 house in 2007 will get back $45. But the tax was applied to other property like automobiles.

Now a can of worms is open, and questions remain about how and when the money will be refunded. The library may have to cough up the money right away. It could draw on its reserve fund. Is interest owned on the money? That question is unsettled. How will the money be repaid? Will it be returned as a tax-credit? What if a taxpayer does not have any taxes due? We are talking administrative nightmare here, lol. What about a refund in the form of a simple check? But then the questions is, who will issue that check? 

The Arkansas News has this.