Browse Arkansas Code titles and sections
27-90-214. Tax exemption.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-90-214. Tax exemption.
(a) The principal of and interest on bonds issued under this subchapter shall be exempt from all state, county, and municipal taxes, and this exemption shall include income, inheritance, and estate taxes.
(b) All turnpike projects and all the properties thereof are legislatively determined and declared to be public properties used exclusively for public purposes. The legislative intent is that turnpike projects and all properties thereof shall be exempt from ad valorem taxes under and pursuant to the provisions of Arkansas Constitution, Article 16, § 5.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-90-214
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:27-90-214
Source file: gov.ar.code.title.27.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 49b803715fa0b4f227dd2e09f1d9486a6667975cf59feaf21515da932cc3e791
Source location: content.xml paragraph 27737
Stored source content
27-90-214. Tax exemption.
(a) The principal of and interest on bonds issued under this subchapter shall be exempt from all state, county, and municipal taxes, and this exemption shall include income, inheritance, and estate taxes.
(b) All turnpike projects and all the properties thereof are legislatively determined and declared to be public properties used exclusively for public purposes. The legislative intent is that turnpike projects and all properties thereof shall be exempt from ad valorem taxes under and pursuant to the provisions of Arkansas Constitution, Article 16, § 5.
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