Arkansas § 14-89-602 Property subject to tax

Arkansas Statutes

§ 14-89-602 — Property subject to tax

Arkansas § 14-89-602

Title14

This text of Arkansas § 14-89-602 (Property subject to tax) 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. § 14-89-602 (2026).

Text

(a)The property, real and personal, of the kind of municipal improvement district described in § 14-89-601 shall be subject, in the school district of the domicile of the improvement district, to the district school tax levied by vote of the electors of the school district under the provisions of Arkansas Constitution, Amendment 11.

(b)If any such improvement district furnishes free electric lighting service and water to the municipality in which it is located, that part of its property, such as, the street and ornamental lighting equipment and fire hydrants, which is used exclusively for the purpose of furnishing free service, shall not be included in fixing the assessed valuation of the property of the improvement district.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The property, real and personal, of the kind of municipal improvement district described in § 14-89-601 shall be subject, in the school district of the domicile of the improvement district, to the district school tax levied by vote of the electors of the school district under the provisions of Arkansas Constitution, Amendment 11. (b) If any such improvement district furnishes free electric lighting service and water to the municipality in which it is located, that part of its property, such as, the street and ornamental lighting equipment and fire hydrants, which is used exclusively for the purpose of furnishing free service, shall not be included in fixing the assessed valuation of the property of the improvement district.