{"data":{"id":"us-ar/ark.-code-ann.-26-26-1001","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-1001","heading":"List of exempt real property","body":"The county assessor, at the time of making the assessment of real property subject to taxation, shall enter into a separate list pertinent descriptions of all burying grounds, public school houses, houses used exclusively for public worship, and institutions of purely public charity, and public buildings and property used exclusively for any public purpose, with the lot or tract of land on which the house or institution or public building is situated, and which are by law exempt from taxation. If the property is held and used for other public purposes, he or she shall state by whom or how it is held.","path":["AR Code","Title 26","Chapter 26","Subchapter 10"],"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":"6ba4f04a6406542b7c2d60cb344ceeca3386883100b8171e4ec12b51ec898711","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-25-108","next":"us-ar/ark.-code-ann.-26-26-1002"},"notice":"GroundRules: Original legal text. Not legal advice."}