Arkansas Statutes
§ 14-137-114 — Tax exemption of properties
Arkansas § 14-137-114
JurisdictionArkansas
Title14
This text of Arkansas § 14-137-114 (Tax exemption of properties) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 14-137-114 (2026).
Text
It is declared that each public facilities board created pursuant to this chapter will be performing public functions and will be a public instrumentality of the municipality or county creating the board. Accordingly, all properties at any time owned by the board and the income therefrom shall be exempt from all taxation in the State of Arkansas.
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Related
Opinion No.
(Arkansas Attorney General Reports, 1997)
Legislative History
Acts 1975, No. 142, § 14; A.S.A. 1947, § 20-1714.
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Bluebook (online)
Arkansas § 14-137-114, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/14-137-114.