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26-3-308. Property owned by State Highway Commission or the Arkansas Department of Transportation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-3-308. Property owned by State Highway Commission or the Arkansas Department of Transportation.
(a) It is hereby found and determined by the Seventy-Eighth General Assembly and the Ninety-First 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 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) · 26-3-308
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:26-3-308
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: beb16518ffe78913a27e48db2402549c085d3ccae996763d0d4c20a845ab5761
Source location: content.xml paragraph 509
Stored source content
26-3-308. Property owned by State Highway Commission or the Arkansas Department of Transportation.
(a) It is hereby found and determined by the Seventy-Eighth General Assembly and the Ninety-First 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 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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