{"data":{"id":"us-ar/ark.-code-ann.-26-26-1503","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-1503","heading":"Personal property","body":"For purposes of the ad valorem personal property tax, financial institutions shall assess and be taxed upon their personal property the same as other owners of personal property, except as may be prohibited by federal law.","path":["AR Code","Title 26","Chapter 26","Subchapter 15"],"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":"bb22dc5e0ac0119bdc4f61600f52d557d878fa69dc23648ea177abadd9002649","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-1502","next":"us-ar/ark.-code-ann.-26-26-1504"},"notice":"GroundRules: Original legal text. Not legal advice."}