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14-86-604. Exemptions.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-604. Exemptions.
(a) It is found and determined by the Seventy-Eighth General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes.
(b) Since neither the commission nor the department pursuant to Arkansas Constitution, Article 16, § 5, is required to pay real or personal property taxes on real estate and tangible personal property owned by that commission or department, likewise, notwithstanding any provision of law or any provision in §§ 14-86-603 — 14-86-606 to the contrary, the commission and department shall not be required to pay any improvement district assessments that may be assessed against the commission or department as a result of such ownership.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-604
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:14-86-604
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c2d49592d39cc995a526bda5230bf71a1e38b3c07edce3c554aaf4b87f6267b5
Source location: content.xml paragraph 20906
Stored source content
14-86-604. Exemptions.
(a) It is found and determined by the Seventy-Eighth General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes.
(b) Since neither the commission nor the department pursuant to Arkansas Constitution, Article 16, § 5, is required to pay real or personal property taxes on real estate and tangible personal property owned by that commission or department, likewise, notwithstanding any provision of law or any provision in §§ 14-86-603 — 14-86-606 to the contrary, the commission and department shall not be required to pay any improvement district assessments that may be assessed against the commission or department as a result of such ownership.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-603. State agencies and commissions owning land to pay assessments.
It is hereby found and determined by the General Assembly that some state agencies and commissions owning land within levee, drainage, or other improvement or special assessment districts do not pay the assessments; that such land may be benefitted by the assessment levied by the district; that although public property used exclusively for public purposes is exempt from ad valorem property taxation under the Arkansas Constitution, the Arkansas Supreme Court has distinguished a tax from an assessment, stating that the word “taxes” refers to exactions laid by the government for the purpose of general revenues and that the word “assessments” refers to exactions laid for making improvements; and that state agencies and commissions owning land in these districts should pay the assessments levied by the districts because they benefit from the districts' improvements.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-603
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. The source passage cites 14-86-603. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-606. Sale or transfer of land.
The sale or transfer of real property located within a levee, drainage, or other improvement or special assessment district to a state agency or commission, including the Arkansas State Game and Fish Commission, if benefitted by the stated purpose of the improvement district, shall not extinguish any lien for delinquent assessments of such districts or relieve the purchaser or transferee of liability for delinquent assessments in such districts.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-606
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. The source passage cites 14-86-606. This identifies an authority to review, not proof of applicability.