Arkansas Statutes

§ 26-3-305 — Nonprofit waterworks

Arkansas § 26-3-305

This text of Arkansas § 26-3-305 (Nonprofit waterworks) 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. § 26-3-305 (2026).

Text

Waterworks systems owned by nonprofit property owners associations are public property used for public purposes and therefore exempt from ad valorem taxation.

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Related

Opinion No.
(Arkansas Attorney General Reports, 1991)

Legislative History

Acts 1983, No. 332, § 1; A.S.A. 1947, § 84-216.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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Arkansas § 26-3-305, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-3-305.