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14-386-114. Railroads subject to tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-386-114. Railroads subject to tax.
(a) Every railroad company, foreign or domestic, doing business in this state and having any part of its real property situated wholly or in part in any fencing district formed in this state, whether it is formed under general or special law, shall be required to pay taxes for the benefit of any such district.
(b) The tax required in this section shall be assessed by the county court, which assessment shall be based upon the last assessment made by the Assessment Coordination Division, and each parcel of land or right-of-way owned by the railroad, and situated in any such district, shall be subject to the tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-386-114
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-386-114
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d8cd5575b9d9e62835b35c6f449edd0c33499b92f6fde048fee0b423efe98297
Source location: content.xml paragraph 59459
Stored source content
14-386-114. Railroads subject to tax.
(a) Every railroad company, foreign or domestic, doing business in this state and having any part of its real property situated wholly or in part in any fencing district formed in this state, whether it is formed under general or special law, shall be required to pay taxes for the benefit of any such district.
(b) The tax required in this section shall be assessed by the county court, which assessment shall be based upon the last assessment made by the Assessment Coordination Division, and each parcel of land or right-of-way owned by the railroad, and situated in any such district, shall be subject to the tax.
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