{"data":{"id":"us-ar/ark.-code-ann.-14-90-302","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-90-302","heading":"Railroads","body":"If any railroad company owning or operating a line of railway in this state shall occupy any street which is in an improvement district by having laid within it its railway tracks and by using the street as a right-of-way, then the railway tracks and right-of-way shall be subject to assessment by the board of assessment in the same manner as each lot, block, or other subdivision of land provided for in this act.","path":["AR Code","Title 14","Chapter 90","Subchapter 3"],"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":"8b87ce63a55da8f8344bc427e80780658b03eb215ae48cfae0c58fedf82205dc","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-90-301","next":"us-ar/ark.-code-ann.-14-90-303"},"notice":"GroundRules: Original legal text. Not legal advice."}