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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 27-76-104: Exemption from taxation or assessment

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Where this section sits in the code
  1. AR Code
  2. Title 27
  3. Chapter 76
  4. Subchapter 1

(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. Acts 2007, No. 389, § 1.

(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.

(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.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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