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6-21-118. Taxation of public school buildings — Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-21-118. Taxation of public school buildings — Definition.
(a) As used in this section, “public school buildings” includes:
(1) School buildings and apparatus used for school purposes by a public school district or open-enrollment public charter school; and
(2) Libraries and grounds used exclusively for school purposes by a public school district or open-enrollment public charter school.
(b) A public school building is exempt from taxation under Arkansas Constitution, Article 16, § 5, whether the public school building is:
(1) Owned by a public school district or an open-enrollment public charter school;
(2)(A) Leased by a public school district or an open-enrollment public charter school on a lease-purchase agreement.
(B) In order to be exempt from taxation under subdivision (b)(2)(A) of this section, a lessor shall file the lease-purchase agreement with the county recorder.
(C) If the lease-purchase agreement that is required to be filed with the county recorder under subdivision (b)(2)(B) of this section is terminated, the lessor shall pay the last three (3) years of property tax due on the public school building; or
(3)(A) Leased by a public school district or an open-enrollment public charter school on any other lease agreement for an amount below fair market value.
(B) In order to be exempt from taxation under subdivision (b)(3)(A) of this section, a lessor shall present evidence to the county assessor that:
(i) The lease agreement is for an amount below fair market value; and
(ii) The difference between the amount of the lease agreement and fair market value is equal to or greater than the amount that would have been collected in taxes on the public school building if the public school building had not been exempt from taxation under this
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-21-118
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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Stable record: arkansas_code:legal_authorities:6-21-118
Source file: gov.ar.code.title.06.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b9756929a7edaf26bb6df9aec12dd02813b0f9073d6d8f6beac65a519a2f9c95
Source location: content.xml paragraph 24785
Stored source content
6-21-118. Taxation of public school buildings — Definition.
(a) As used in this section, “public school buildings” includes:
(1) School buildings and apparatus used for school purposes by a public school district or open-enrollment public charter school; and
(2) Libraries and grounds used exclusively for school purposes by a public school district or open-enrollment public charter school.
(b) A public school building is exempt from taxation under Arkansas Constitution, Article 16, § 5, whether the public school building is:
(1) Owned by a public school district or an open-enrollment public charter school;
(2)(A) Leased by a public school district or an open-enrollment public charter school on a lease-purchase agreement.
(B) In order to be exempt from taxation under subdivision (b)(2)(A) of this section, a lessor shall file the lease-purchase agreement with the county recorder.
(C) If the lease-purchase agreement that is required to be filed with the county recorder under subdivision (b)(2)(B) of this section is terminated, the lessor shall pay the last three (3) years of property tax due on the public school building; or
(3)(A) Leased by a public school district or an open-enrollment public charter school on any other lease agreement for an amount below fair market value.
(B) In order to be exempt from taxation under subdivision (b)(3)(A) of this section, a lessor shall present evidence to the county assessor that:
(i) The lease agreement is for an amount below fair market value; and
(ii) The difference between the amount of the lease agreement and fair market value is equal to or greater than the amount that would have been collected in taxes on the public school building if the public school building had not been exempt from taxation under this section.
(C)(i) If the county assessor determines that the lease agreement does not meet the requirements of subdivision (b)(3)(A) of this section, the lessor may appeal the determination to the county court under § 14-14-1105.
(ii) An appeal from a decision of the county court may be made to the circuit court.
(c) The lessor shall notify the county assessor if the public school building no longer meets the requirements under subdivision (b)(2) or subdivision (b)(3) of this section.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-14-1105. Jurisdiction of county court.
(a) The General Assembly determines that all powers not vested in the county judge under the provisions of Arkansas Constitution, Amendment 55, to be exercised by the county judge as the chief executive officer of the county, shall continue to be exercised and administered by the county court, over which the judge shall preside.
(b) The county court of each county shall have exclusive original jurisdiction in all matters relating to:
(1) County Taxes. Jurisdiction shall include all real and personal ad valorem taxes collected by a county government, including all related administrative processes, assessment of property, equalization of assessments on appeal, tax levies, tax collection, and distribution of tax proceeds. This jurisdiction shall be exercised pursuant to law;
(2) Paupers. Jurisdiction shall include all county administrative actions affecting the conduct of public human services programs serving indigent residents of the county where such services are financed, in total or in part, by county funds;
(3) Apprenticeship of Minors. Jurisdiction over juvenile matters is vested in the county courts of each county and shall be exclusive in all cases of delinquency, juveniles in need of supervision, and dependency-neglect;
(4) Jurisdiction in Each Other Case that May Be Necessary to the Internal Improvement and Local Concern of the Respective Counties. Jurisdiction shall include county financial activities and works of general public utility or advantage designed to promote intercommunications, trade and commerce, transportation of persons and property, or the development of natural resources, which are not otherwise transferred to the county judge to be administered in his or her executive capacity under
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-14-1105
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 14-14-1105. This identifies an authority to review, not proof of applicability.