{"data":{"id":"us-ar/ark.-code-ann.-26-3-305","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-3-305","heading":"Nonprofit waterworks","body":"Waterworks systems owned by nonprofit property owners associations are public property used for public purposes and therefore exempt from ad valorem taxation.","path":["AR Code","Title 26","Chapter 3","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":"8dd6ebda7e109d7c2ba478727e2eadc5d452e700b754489dd5fccbf046b9c99f","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-3-304","next":"us-ar/ark.-code-ann.-26-3-306"},"notice":"GroundRules: Original legal text. Not legal advice."}