{"data":{"id":"us-ar/ark.-code-ann.-14-238-121","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-238-121","heading":"Property exempt","body":"(a) It is declared that each board created pursuant to this subchapter will be performing public functions and will be a public instrumentality of the 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.\n\n(b) Bonds issued under the provisions of this chapter shall be eligible to secure the deposit of public funds.","path":["AR Code","Title 14","Chapter 238"],"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":"ac2c8ad40e3965f5a8a193517d9a3d17f62263b2e2386c262847697f68a43346","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-238-120","next":"us-ar/ark.-code-ann.-14-238-122"},"notice":"GroundRules: Original legal text. Not legal advice."}