{"data":{"id":"us-ar/ark.-code-ann.-14-137-114","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-137-114","heading":"Tax exemption of properties","body":"It is declared that each public facilities board created pursuant to this chapter will be performing public functions and will be a public instrumentality of the municipality or county creating the board. Accordingly, all properties at any time owned by the board and the income therefrom shall be exempt from all taxation in the State of Arkansas.","path":["AR Code","Title 14","Chapter 137"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"521253b7e443941b61868bd7d6eac140594a55ead11b8a44b98d1c6a42f8d1e1","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-137-113","next":"us-ar/ark.-code-ann.-14-137-115"},"notice":"GroundRules: Original legal text. Not legal advice."}