Arkansas Statutes
§ 26-3-201 — Property subject to taxes generally
Arkansas·Title 26
All property, whether real or personal, in this state; all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, of persons residing therein; the property of corporations; and the property of all banks or banking companies and of all bankers and brokers shall be subject to taxation. Such property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, or the value thereof, shall be entered on the list of taxable property for that purpose.
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Related
Omega Tube & Conduit Corp. v. Maples
850 S.W.2d 317 (Supreme Court of Arkansas, 1993)
Washington County v. Board of Trustees
2016 Ark. 34 (Supreme Court of Arkansas, 2016)
Outdoor Cap Co. v. Benton County Treasurer
2014 Ark. 536 (Supreme Court of Arkansas, 2014)
Opinion No.
(Arkansas Attorney General Reports, 2005)
Washington Cty. Bd. of Ts
2016 Ark. 34 (Supreme Court of Arkansas, 2016)
Legislative History
Acts 1883, No. 114, § 2, p. 199; C. & M. Dig., § 9853; Pope's Dig., § 13597; A.S.A. 1947, § 84-201.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues