{"data":{"id":"us-ar/ark.-code-ann.-14-317-101","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-317-101","heading":"Definition","body":"As used in this chapter, unless the context otherwise requires, \"lands\" or \"real property\" shall be construed to embrace all property subject to taxation for the purposes of this chapter.","path":["AR Code","Title 14","Chapter 317"],"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":"31b6805a199a5026ef607804003ac2fd14f4b722ad300fec06081ad0f04c1e5d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-316-307","next":"us-ar/ark.-code-ann.-14-317-102"},"notice":"GroundRules: Original legal text. Not legal advice."}