https://honors.uca.edu/wiki/index.php?title=Arkansas_Enterprise_Zone_Act&feed=atom&action=history
Arkansas Enterprise Zone Act - Revision history
2024-03-29T08:47:37Z
Revision history for this page on the wiki
MediaWiki 1.31.7
https://honors.uca.edu/wiki/index.php?title=Arkansas_Enterprise_Zone_Act&diff=12778&oldid=prev
Phil at 05:17, 11 February 2010
2010-02-11T05:17:10Z
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<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">Revision as of 05:17, 11 February 2010</td>
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<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>The Foundation sued the state on July 18, 2002, to recover the tax credits. In December 2003 the Foundation argued in court papers that "a job created by a nonprofit business is no different than a job created by any other type of business." Foundation attorney [[Jane Dickey]] explained that the Foundation had a corporate headquarters, created twenty-five or more jobs, and had no retail sales -- all legal stipulations under the AEZA.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>The Foundation sued the state on July 18, 2002, to recover the tax credits. In December 2003 the Foundation argued in court papers that "a job created by a nonprofit business is no different than a job created by any other type of business." Foundation attorney [[Jane Dickey]] explained that the Foundation had a corporate headquarters, created twenty-five or more jobs, and had no retail sales -- all legal stipulations under the AEZA.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>On January 6, 2004, the [[Arkansas Attorney General's Office]] submitted its own argument in briefs submitted to the [[Pulaski County Circuit Court]]. The Attorney General argued that the AEZA was intended solely for for-profit businesses, and did not include "libraries, schools, educational facilities, or governmental institutions." Pulaski County Circuit Judge [[Willard Proctor Jr.]] reversed the decision of the ADED in 2004.</div></td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>On January 6, 2004, the [[<ins class="diffchange diffchange-inline">Attorney General|</ins>Arkansas Attorney General's Office]] submitted its own argument in briefs submitted to the [[Pulaski County Circuit Court]]. The Attorney General argued that the AEZA was intended solely for for-profit businesses, and did not include "libraries, schools, educational facilities, or governmental institutions." Pulaski County Circuit Judge [[Willard Proctor Jr.]] reversed the decision of the ADED in 2004.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Larry Walther]] of the ADED appealed Proctor's decision to the [[Arkansas Supreme Court]]. [[Amy Stewart]] represented the Clinton Foundation in the high court, and Assistant Attorney General [[Mark Hagemeier]] testified on behalf of the state. On October 27, 2005, the Supreme Court unanimously affirmed the Circuit Court's decision in ''Arkansas Department of Economic Development and Larry Walther, Director v. The William J. Clinton Presidential Foundation.'' Despite its status as a nonprofit entity, wrote associate justice [[Jim Gunter]] in the court's opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation ultimately received a total of $3.5 million in rebates.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Larry Walther]] of the ADED appealed Proctor's decision to the [[Arkansas Supreme Court]]. [[Amy Stewart]] represented the Clinton Foundation in the high court, and Assistant Attorney General [[Mark Hagemeier]] testified on behalf of the state. On October 27, 2005, the Supreme Court unanimously affirmed the Circuit Court's decision in ''Arkansas Department of Economic Development and Larry Walther, Director v. The William J. Clinton Presidential Foundation.'' Despite its status as a nonprofit entity, wrote associate justice [[Jim Gunter]] in the court's opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation ultimately received a total of $3.5 million in rebates.</div></td></tr>
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Phil
https://honors.uca.edu/wiki/index.php?title=Arkansas_Enterprise_Zone_Act&diff=4112&oldid=prev
Phil: /* References */
2008-05-31T03:53:43Z
<p><span dir="auto"><span class="autocomment">References</span></span></p>
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<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">Revision as of 03:53, 31 May 2008</td>
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<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Brenda Goodman, "Ruling Favors Clinton Library," ''New York Times,'' October 28, 2005.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Brenda Goodman, "Ruling Favors Clinton Library," ''New York Times,'' October 28, 2005.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*David M. Halbfinger, "Clinton Library Won't Get Tax Break," ''New York Times,'' May 30, 2002.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*David M. Halbfinger, "Clinton Library Won't Get Tax Break," ''New York Times,'' May 30, 2002.</div></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>*James Jefferson, "Arkansas Supreme Court Gives Tax Break to Clinton Library,<del class="diffchange diffchange-inline">'' </del>October 27, 2005 <del class="diffchange diffchange-inline">(AP)</del>.</div></td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*James Jefferson, "Arkansas Supreme Court Gives Tax Break to Clinton Library,<ins class="diffchange diffchange-inline">" Associated Press, </ins>October 27, 2005.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*James Jefferson, "High Court Hears Arguments in Clinton Library Tax Break Dispute," Associated Press State & Local Wire, October 7, 2005.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*James Jefferson, "High Court Hears Arguments in Clinton Library Tax Break Dispute," Associated Press State & Local Wire, October 7, 2005.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Martha Leonard, "Nonprofits Await Outcome of Clinton Library Lawsuit," ''Arkansas Business,'' September 30, 2002.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Martha Leonard, "Nonprofits Await Outcome of Clinton Library Lawsuit," ''Arkansas Business,'' September 30, 2002.</div></td></tr>
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Phil
https://honors.uca.edu/wiki/index.php?title=Arkansas_Enterprise_Zone_Act&diff=4110&oldid=prev
Phil at 03:51, 31 May 2008
2008-05-31T03:51:17Z
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<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">Revision as of 03:51, 31 May 2008</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l7" >Line 7:</td>
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<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>On January 6, 2004, the [[Arkansas Attorney General's Office]] submitted its own argument in briefs submitted to the [[Pulaski County Circuit Court]]. The Attorney General argued that the AEZA was intended solely for for-profit businesses, and did not include "libraries, schools, educational facilities, or governmental institutions." Pulaski County Circuit Judge [[Willard Proctor Jr.]] reversed the decision of the ADED in 2004.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>On January 6, 2004, the [[Arkansas Attorney General's Office]] submitted its own argument in briefs submitted to the [[Pulaski County Circuit Court]]. The Attorney General argued that the AEZA was intended solely for for-profit businesses, and did not include "libraries, schools, educational facilities, or governmental institutions." Pulaski County Circuit Judge [[Willard Proctor Jr.]] reversed the decision of the ADED in 2004.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Larry Walther]] of the ADED appealed Proctor's decision to the [[Arkansas Supreme Court]]. On October 27, 2005, the Supreme Court unanimously affirmed the Circuit Court's decision in ''Arkansas Department of Economic Development and Larry Walther, Director v. The William J. Clinton Presidential Foundation.'' Despite its status as a nonprofit entity, wrote associate justice [[Jim Gunter]] in the court's opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation ultimately received a total of $3.5 million in rebates.</div></td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Larry Walther]] of the ADED appealed Proctor's decision to the [[Arkansas Supreme Court]]<ins class="diffchange diffchange-inline">. [[Amy Stewart]] represented the Clinton Foundation in the high court, and Assistant Attorney General [[Mark Hagemeier]] testified on behalf of the state</ins>. On October 27, 2005, the Supreme Court unanimously affirmed the Circuit Court's decision in ''Arkansas Department of Economic Development and Larry Walther, Director v. The William J. Clinton Presidential Foundation.'' Despite its status as a nonprofit entity, wrote associate justice [[Jim Gunter]] in the court's opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation ultimately received a total of $3.5 million in rebates.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>In 2003 Arkansas state legislators passed an amendment to the Arkansas Enterprise Zone Act that specified the tax breaks were allowed only to "for profit" enterprises. The change in the law did not apply to the Clinton Foundation as it had already filed suit the year prior to the amendment.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>In 2003 Arkansas state legislators passed an amendment to the Arkansas Enterprise Zone Act that specified the tax breaks were allowed only to "for profit" enterprises. The change in the law did not apply to the Clinton Foundation as it had already filed suit the year prior to the amendment.</div></td></tr>
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Phil
https://honors.uca.edu/wiki/index.php?title=Arkansas_Enterprise_Zone_Act&diff=4109&oldid=prev
Phil at 03:45, 31 May 2008
2008-05-31T03:45:58Z
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<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">Revision as of 03:45, 31 May 2008</td>
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<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*David M. Halbfinger, "Clinton Library Won't Get Tax Break," ''New York Times,'' May 30, 2002.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*David M. Halbfinger, "Clinton Library Won't Get Tax Break," ''New York Times,'' May 30, 2002.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*James Jefferson, "Arkansas Supreme Court Gives Tax Break to Clinton Library,'' October 27, 2005 (AP).</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*James Jefferson, "Arkansas Supreme Court Gives Tax Break to Clinton Library,'' October 27, 2005 (AP).</div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">*James Jefferson, "High Court Hears Arguments in Clinton Library Tax Break Dispute," Associated Press State & Local Wire, October 7, 2005.</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Martha Leonard, "Nonprofits Await Outcome of Clinton Library Lawsuit," ''Arkansas Business,'' September 30, 2002.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Martha Leonard, "Nonprofits Await Outcome of Clinton Library Lawsuit," ''Arkansas Business,'' September 30, 2002.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Rob Moritz, "Clinton Library's Economic Benefits Exceed Tax Break, Rutherford Says," Arkansas News Bureau, Oct 7, 2005.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Rob Moritz, "Clinton Library's Economic Benefits Exceed Tax Break, Rutherford Says," Arkansas News Bureau, Oct 7, 2005.</div></td></tr>
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Phil
https://honors.uca.edu/wiki/index.php?title=Arkansas_Enterprise_Zone_Act&diff=4067&oldid=prev
Phil at 06:07, 26 May 2008
2008-05-26T06:07:48Z
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<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">Revision as of 06:07, 26 May 2008</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l15" >Line 15:</td>
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<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*"Clinton Library Gets Break," ''American Libraries'' 36.11 (December 2005): 25.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*"Clinton Library Gets Break," ''American Libraries'' 36.11 (December 2005): 25.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*"Clinton Library Sues Arkansas," ''American Libraries'' 33.8 (September 2002): 24.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*"Clinton Library Sues Arkansas," ''American Libraries'' 33.8 (September 2002): 24.</div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">*Andrew DeMillo, "Clinton Library Ruled Eligible for Tax Breaks: State's High Court Says Nonprofit Foundation Qualifies for Program," ''Arkansas Democrat-Gazette,'' October 28, 2005.</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Brenda Goodman, "Ruling Favors Clinton Library," ''New York Times,'' October 28, 2005.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Brenda Goodman, "Ruling Favors Clinton Library," ''New York Times,'' October 28, 2005.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*David M. Halbfinger, "Clinton Library Won't Get Tax Break," ''New York Times,'' May 30, 2002.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*David M. Halbfinger, "Clinton Library Won't Get Tax Break," ''New York Times,'' May 30, 2002.</div></td></tr>
</table>
Phil
https://honors.uca.edu/wiki/index.php?title=Arkansas_Enterprise_Zone_Act&diff=4066&oldid=prev
Phil at 06:03, 26 May 2008
2008-05-26T06:03:01Z
<p></p>
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<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">Revision as of 06:03, 26 May 2008</td>
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<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Larry Walther]] of the ADED appealed Proctor's decision to the [[Arkansas Supreme Court]]. On October 27, 2005, the Supreme Court unanimously affirmed the Circuit Court's decision in ''Arkansas Department of Economic Development and Larry Walther, Director v. The William J. Clinton Presidential Foundation.'' Despite its status as a nonprofit entity, wrote associate justice [[Jim Gunter]] in the court's opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation ultimately received a total of $3.5 million in rebates.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Larry Walther]] of the ADED appealed Proctor's decision to the [[Arkansas Supreme Court]]. On October 27, 2005, the Supreme Court unanimously affirmed the Circuit Court's decision in ''Arkansas Department of Economic Development and Larry Walther, Director v. The William J. Clinton Presidential Foundation.'' Despite its status as a nonprofit entity, wrote associate justice [[Jim Gunter]] in the court's opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation ultimately received a total of $3.5 million in rebates.</div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">In 2003 Arkansas state legislators passed an amendment to the Arkansas Enterprise Zone Act that specified the tax breaks were allowed only to "for profit" enterprises. The change in the law did not apply to the Clinton Foundation as it had already filed suit the year prior to the amendment.</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==References==</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==References==</div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*"Clinton Library Gets Break," ''American Libraries'' 36.11 (December 2005): 25.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*"Clinton Library Gets Break," ''American Libraries'' 36.11 (December 2005): 25.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*"Clinton Library Sues Arkansas," ''American Libraries'' 33.8 (September 2002): 24.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*"Clinton Library Sues Arkansas," ''American Libraries'' 33.8 (September 2002): 24.</div></td></tr>
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<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==External links==</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==External links==</div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=ar&vol=supreme/2005b/20051027/05-104&invol=2 Supreme Court of Arkansas decision in ''ADED v. Clinton Foundation'']</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=ar&vol=supreme/2005b/20051027/05-104&invol=2 Supreme Court of Arkansas decision in ''ADED v. Clinton Foundation'']</div></td></tr>
</table>
Phil
https://honors.uca.edu/wiki/index.php?title=Arkansas_Enterprise_Zone_Act&diff=4065&oldid=prev
Phil at 05:58, 26 May 2008
2008-05-26T05:58:14Z
<p></p>
<table class="diff diff-contentalign-left" data-mw="interface">
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<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">← Older revision</td>
<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">Revision as of 05:58, 26 May 2008</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l7" >Line 7:</td>
<td colspan="2" class="diff-lineno">Line 7:</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>On January 6, 2004, the [[Arkansas Attorney General's Office]] submitted its own argument in briefs submitted to the [[Pulaski County Circuit Court]]. The Attorney General argued that the AEZA was intended solely for for-profit businesses, and did not include "libraries, schools, educational facilities, or governmental institutions." Pulaski County Circuit Judge [[Willard Proctor Jr.]] reversed the decision of the ADED in 2004.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>On January 6, 2004, the [[Arkansas Attorney General's Office]] submitted its own argument in briefs submitted to the [[Pulaski County Circuit Court]]. The Attorney General argued that the AEZA was intended solely for for-profit businesses, and did not include "libraries, schools, educational facilities, or governmental institutions." Pulaski County Circuit Judge [[Willard Proctor Jr.]] reversed the decision of the ADED in 2004.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Larry Walther]] of the ADED appealed Proctor's decision to the [[Supreme Court <del class="diffchange diffchange-inline">of Arkansas</del>]]. On October 27, 2005, the Supreme Court unanimously affirmed the Circuit Court's decision. Despite its status as a nonprofit entity, wrote associate justice [[Jim Gunter]] in the court's opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation ultimately received a total of $3.5 million in rebates.</div></td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Larry Walther]] of the ADED appealed Proctor's decision to the [[<ins class="diffchange diffchange-inline">Arkansas </ins>Supreme Court]]. On October 27, 2005, the Supreme Court unanimously affirmed the Circuit Court's decision <ins class="diffchange diffchange-inline">in ''Arkansas Department of Economic Development and Larry Walther, Director v. The William J. Clinton Presidential Foundation</ins>.<ins class="diffchange diffchange-inline">'' </ins>Despite its status as a nonprofit entity, wrote associate justice [[Jim Gunter]] in the court's opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation ultimately received a total of $3.5 million in rebates.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==References==</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==References==</div></td></tr>
</table>
Phil
https://honors.uca.edu/wiki/index.php?title=Arkansas_Enterprise_Zone_Act&diff=4064&oldid=prev
Phil at 05:55, 26 May 2008
2008-05-26T05:55:04Z
<p></p>
<table class="diff diff-contentalign-left" data-mw="interface">
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<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">← Older revision</td>
<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">Revision as of 05:55, 26 May 2008</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l7" >Line 7:</td>
<td colspan="2" class="diff-lineno">Line 7:</td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>On January 6, 2004, the [[Arkansas Attorney General's Office]] submitted its own argument in briefs submitted to the [[Pulaski County Circuit Court]]. The Attorney General argued that the AEZA was intended solely for for-profit businesses, and did not include "libraries, schools, educational facilities, or governmental institutions." Pulaski County Circuit Judge [[Willard Proctor Jr.]] reversed the decision of the ADED in 2004.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>On January 6, 2004, the [[Arkansas Attorney General's Office]] submitted its own argument in briefs submitted to the [[Pulaski County Circuit Court]]. The Attorney General argued that the AEZA was intended solely for for-profit businesses, and did not include "libraries, schools, educational facilities, or governmental institutions." Pulaski County Circuit Judge [[Willard Proctor Jr.]] reversed the decision of the ADED in 2004.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Larry Walther]] of the ADED appealed Proctor's decision to the [[Supreme Court of Arkansas]]. On October 27, 2005, the Supreme Court affirmed the Circuit Court's decision. Despite its status as a nonprofit entity, wrote associate justice [[Jim Gunter]] in the court's opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation ultimately received a total of $3.5 million in rebates.</div></td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Larry Walther]] of the ADED appealed Proctor's decision to the [[Supreme Court of Arkansas]]. On October 27, 2005, the Supreme Court <ins class="diffchange diffchange-inline">unanimously </ins>affirmed the Circuit Court's decision. Despite its status as a nonprofit entity, wrote associate justice [[Jim Gunter]] in the court's opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation ultimately received a total of $3.5 million in rebates.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==References==</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==References==</div></td></tr>
</table>
Phil
https://honors.uca.edu/wiki/index.php?title=Arkansas_Enterprise_Zone_Act&diff=4063&oldid=prev
Phil: /* References */
2008-05-26T05:52:25Z
<p><span dir="auto"><span class="autocomment">References</span></span></p>
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<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">Revision as of 05:52, 26 May 2008</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l14" >Line 14:</td>
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<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Brenda Goodman, "Ruling Favors Clinton Library," ''New York Times,'' October 28, 2005.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Brenda Goodman, "Ruling Favors Clinton Library," ''New York Times,'' October 28, 2005.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*David M. Halbfinger, "Clinton Library Won't Get Tax Break," ''New York Times,'' May 30, 2002.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*David M. Halbfinger, "Clinton Library Won't Get Tax Break," ''New York Times,'' May 30, 2002.</div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">*James Jefferson, "Arkansas Supreme Court Gives Tax Break to Clinton Library,'' October 27, 2005 (AP).</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Martha Leonard, "Nonprofits Await Outcome of Clinton Library Lawsuit," ''Arkansas Business,'' September 30, 2002.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Martha Leonard, "Nonprofits Await Outcome of Clinton Library Lawsuit," ''Arkansas Business,'' September 30, 2002.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Rob Moritz, "Clinton Library's Economic Benefits Exceed Tax Break, Rutherford Says," Arkansas News Bureau, Oct 7, 2005.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Rob Moritz, "Clinton Library's Economic Benefits Exceed Tax Break, Rutherford Says," Arkansas News Bureau, Oct 7, 2005.</div></td></tr>
</table>
Phil
https://honors.uca.edu/wiki/index.php?title=Arkansas_Enterprise_Zone_Act&diff=3995&oldid=prev
Phil at 17:27, 25 May 2008
2008-05-25T17:27:43Z
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<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">← Older revision</td>
<td colspan="2" style="background-color: #fff; color: #222; text-align: center;">Revision as of 17:27, 25 May 2008</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l1" >Line 1:</td>
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<tr><td class='diff-marker'>−</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>'''Arkansas Enterprise Zone Act (Advantage Arkansas or AEZA)''' is a 1993 law that establishes tax incentives for Arkansas communities that are experiencing elevated levels of poverty or unemployment. The implementation and operation of the law falls under the control of the [[Arkansas Department of Economic Development]]. The law is codified under § 15-4-1701 and § 15-4-1703 of the Arkansas Code. According to the law "any legitimate business enterprise" can apply for sale-and-use tax refunds if they meet one of nine requirements in § 15-4-1704(b) of the Arkansas Code.</div></td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>'''Arkansas Enterprise Zone Act (Advantage Arkansas or AEZA)''' is a 1993 law that establishes tax incentives for Arkansas communities that are experiencing elevated levels of poverty or unemployment. The implementation and operation of the law falls under the control of the [[Arkansas Department of Economic Development]] <ins class="diffchange diffchange-inline">(ADED)</ins>. The law is codified under § 15-4-1701 and § 15-4-1703 of the Arkansas Code. According to the law "any legitimate business enterprise" can apply for sale-and-use tax refunds if they meet one of nine requirements in § 15-4-1704(b) of the Arkansas Code.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>The [[Clinton Foundation]] applied for tax breaks under the Arkansas Enterprise Zone Act in 2002, but found its application for $2 to 3.5 million in incentives denied in May 2002 by <del class="diffchange diffchange-inline">Arkansas Department of Economic Development </del>officials because the [[Clinton Library]] was a nonprofit entity. Nonprofits are generally exempt from taxes owed by for-profit enterprises. The money requested by the Clinton Foundation involved tax reimbursements for Library construction material. The Foundation sued the state <del class="diffchange diffchange-inline">in </del>July 2002 to recover the tax credits. In December 2003 the Foundation argued in court papers that "a job created by a nonprofit business is no different than a job created by any other type of business." Foundation attorney [[Jane Dickey]] explained that the Foundation had a corporate headquarters, created twenty-five or more jobs, and had no retail sales -- all legal stipulations under the AEZA.</div></td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>The [[Clinton Foundation]] applied for tax breaks under the Arkansas Enterprise Zone Act in 2002, but found its application for $2 to 3.5 million in incentives denied in May 2002 by <ins class="diffchange diffchange-inline">ADED </ins>officials because the [[Clinton Library]] was a nonprofit entity. <ins class="diffchange diffchange-inline">Said ADED director [[Jim Pickens]] at the time, "Unfortunately, our incentive programs are not designed for nonprofits." </ins>Nonprofits are generally exempt from taxes owed by for-profit enterprises. The money requested by the Clinton Foundation involved tax reimbursements for Library construction <ins class="diffchange diffchange-inline">equipment and building </ins>material.  </div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div> </div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>The Foundation sued the state <ins class="diffchange diffchange-inline">on </ins>July <ins class="diffchange diffchange-inline">18, </ins>2002<ins class="diffchange diffchange-inline">, </ins>to recover the tax credits. In December 2003 the Foundation argued in court papers that "a job created by a nonprofit business is no different than a job created by any other type of business." Foundation attorney [[Jane Dickey]] explained that the Foundation had a corporate headquarters, created twenty-five or more jobs, and had no retail sales -- all legal stipulations under the AEZA.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>On January 6, 2004, the [[Arkansas Attorney General's Office]] submitted its own argument in briefs submitted to the [[Pulaski County Circuit Court]]. The Attorney General argued that the AEZA was intended solely for for-profit businesses, and did not include "libraries, schools, educational facilities, or governmental institutions." Pulaski County Circuit Judge [[Willard Proctor Jr.]] reversed the decision of the ADED in 2004.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>On January 6, 2004, the [[Arkansas Attorney General's Office]] submitted its own argument in briefs submitted to the [[Pulaski County Circuit Court]]. The Attorney General argued that the AEZA was intended solely for for-profit businesses, and did not include "libraries, schools, educational facilities, or governmental institutions." Pulaski County Circuit Judge [[Willard Proctor Jr.]] reversed the decision of the ADED in 2004.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'>−</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Larry Walther]] <del class="diffchange diffchange-inline">and </del>the ADED appealed Proctor's decision to the [[Supreme Court of Arkansas]]. On October 27, 2005, the Supreme Court affirmed the Circuit Court's decision. Despite its status as a nonprofit entity, wrote associate justice [[Jim Gunter]] in the court opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation received a total of $3.5 million in <del class="diffchange diffchange-inline">tax </del>rebates <del class="diffchange diffchange-inline">for construction materials purchased for the Library</del>.</div></td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Larry Walther]] <ins class="diffchange diffchange-inline">of </ins>the ADED appealed Proctor's decision to the [[Supreme Court of Arkansas]]. On October 27, 2005, the Supreme Court affirmed the Circuit Court's decision. Despite its status as a nonprofit entity, wrote associate justice [[Jim Gunter]] in the court<ins class="diffchange diffchange-inline">'s </ins>opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation <ins class="diffchange diffchange-inline">ultimately </ins>received a total of $3.5 million in rebates.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==References==</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==References==</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*"Clinton Library Gets Break," ''American Libraries'' 36.11 (December 2005): 25.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*"Clinton Library Gets Break," ''American Libraries'' 36.11 (December 2005): 25.</div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">*"Clinton Library Sues Arkansas," ''American Libraries'' 33.8 (September 2002): 24.</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Brenda Goodman, "Ruling Favors Clinton Library," ''New York Times,'' October 28, 2005.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Brenda Goodman, "Ruling Favors Clinton Library," ''New York Times,'' October 28, 2005.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*David M. Halbfinger, "Clinton Library Won't Get Tax Break," ''New York Times,'' May 30, 2002.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*David M. Halbfinger, "Clinton Library Won't Get Tax Break," ''New York Times,'' May 30, 2002.</div></td></tr>
<tr><td colspan="2"> </td><td class='diff-marker'>+</td><td style="color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">*Martha Leonard, "Nonprofits Await Outcome of Clinton Library Lawsuit," ''Arkansas Business,'' September 30, 2002.</ins></div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Rob Moritz, "Clinton Library's Economic Benefits Exceed Tax Break, Rutherford Says," Arkansas News Bureau, Oct 7, 2005.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*Rob Moritz, "Clinton Library's Economic Benefits Exceed Tax Break, Rutherford Says," Arkansas News Bureau, Oct 7, 2005.</div></td></tr>
<tr><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*"No Tax Rebate for Clinton Library?" ''American Libraries,'' 35.3 (March 2004): 18.</div></td><td class='diff-marker'> </td><td style="background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*"No Tax Rebate for Clinton Library?" ''American Libraries,'' 35.3 (March 2004): 18.</div></td></tr>
</table>
Phil