Browse Arkansas Code titles and sections
27-76-104. Exemption from taxation or assessment.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-76-104. Exemption from taxation or assessment.
(a) A regional mobility authority is exempt from ad valorem property taxation of or assessments on each of the following:
(1) A transportation system;
(2) A transportation project; and
(3) Property the regional mobility authority acquires or uses under this chapter for a transportation project or transportation system.
(b) Income from the ownership or operation of the regional mobility authority shall be exempt from state income tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-76-104
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:27-76-104
Source file: gov.ar.code.title.27.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 21e3f7729479d211dea7e0647887db94e20cd3cd854ddc7b389c228fbe488925
Source location: content.xml paragraph 25799
Stored source content
27-76-104. Exemption from taxation or assessment.
(a) A regional mobility authority is exempt from ad valorem property taxation of or assessments on each of the following:
(1) A transportation system;
(2) A transportation project; and
(3) Property the regional mobility authority acquires or uses under this chapter for a transportation project or transportation system.
(b) Income from the ownership or operation of the regional mobility authority shall be exempt from state income tax.
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