{"data":{"id":"us-ar/ark.-code-ann.-14-303-104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-303-104","heading":"Tollway projects declared public properties - Ad valorem tax exemption","body":"All tollway projects, and all the properties thereof, are legislatively determined and declared to be public properties used exclusively for public purposes and the legislative intent is that tollway projects, and all properties thereof, shall be exempt from ad valorem taxes under and pursuant to the provisions of Arkansas Constitution, Article 16, Section 5.","path":["AR Code","Title 14","Chapter 303","Subchapter 1"],"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":"74b433ec5066d698c7dae08e7af30a2e387891f4beb2dd32a395c597c8a68b83","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-303-103","next":"us-ar/ark.-code-ann.-14-303-201"},"notice":"GroundRules: Original legal text. Not legal advice."}