Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 26-61-104: Nature of tax

Where this section sits in the code

AR Code
Title 26
Chapter 61

The tax levied in this chapter shall not be construed as an ad valorem tax but shall constitute a special tax upon each acre of timberland to assist in defraying the cost of a statewide program of forest fire protection.

Collected 2026-09-14T18:32:41Z. Source file · JSON

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