Browse Arkansas Code titles and sections
26-24-103. Assessment of utility property.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-24-103. Assessment of utility property.
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have the exclusive power of original assessment of both real and personal property used in the operating of carrier pipeline, railroad, street railroad, express, sleeping car, and intercounty bus line companies, and all telegraph, telephone, electric power, cable television, heating, gas, water, water transportation, toll bridge, or ferry, interurban, or other similar companies, associations, or corporations, commonly known as utilities, doing business or owning property in this state.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-24-103
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:26-24-103
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2392beea2b78cb12983fcdd93482d353fce89d077e654aee3129059f1eba2758
Source location: content.xml paragraph 3841
Stored source content
26-24-103. Assessment of utility property.
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have the exclusive power of original assessment of both real and personal property used in the operating of carrier pipeline, railroad, street railroad, express, sleeping car, and intercounty bus line companies, and all telegraph, telephone, electric power, cable television, heating, gas, water, water transportation, toll bridge, or ferry, interurban, or other similar companies, associations, or corporations, commonly known as utilities, doing business or owning property in this state.
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