A judge says Pulaski County must send refunds to all taxpayers whose property tax bills rose from 1996 to 1997. The decision could cost the county more than 20 (m) million dollars in tax revenue. The county re-assessed property values in 1996, and Little Rock resident Nora Harris challenged the way the county hired an Ohio revaluation firm. She claimed the Ohio company did not afford residents due process to challenge appraisals. Pope County Circuit Judge John Patterson ruled in Harris` favor earlier this month. County finance officials are hoping the Supreme Court overrules Patterson, who took the case after Pulaski County judges recused themselves. But Harris vows to fight any delay in the refunds.