9 24. It concluded that “[i]f [Petitioners’] counsel had understood and followed the proper procedures for requesting the award of attorney’s fees and costs, the taxpayers might have had to pay a substantially larger amount to [Petitioners].” Supp. App. 24. The trial court determined that “[i]t facially appears that [Petitioners’] [fee] request at the appellate level was denied because it was procedurally improper, that all of the requested fees and costs should have been submitted to this court for a factual determination, and that under the Arkansas Rules of Civil and Appellate Procedure that [Petitioners] have forfeited their ability to request the award of any additional fees or costs by not properly and timely submitting them to this court for adjudication.” Supp. App. 26. The trial court went on to grant Petitioners’ motion for trial-level attorney’s fees, but it reduced the award from the $88,440 in fees Petitioners sought to $70,637.50. Supp. App. 28. On March 6, 2018, Petitioners filed a motion for partial reconsideration of the trial court’s order concerning attorney’s fees. Supp. App. 29. Rather than take issue with the trial court’s determination of the amount of fees, Petitioners instead asked the trial court to modify its order to omit its discussion of Petitioners’ procedural default of their ability to seek appellate fees. App. 30. Petitioners defended the procedural steps they had taken in the trial court and the Arkansas Supreme Court with regard to attorney’s fees. Specifically, Petitioners argued that they filed their fee motion in the Arkansas Supreme Court “in