{"data":{"id":"us-ar/ark.-code-ann.-26-3-311","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-3-311","heading":"Motor vehicles leased by municipalities","body":"A motor vehicle that is subject to a lease of at least twelve (12) months by a city or town of this state is public property used exclusively for public purposes and is 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":"abf7817fc1cfcbd7df2d3820579caf9bd10bb135fa410a9c83f03e0a105f62e9","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-3-308","next":"us-ar/ark.-code-ann.-26-4-201"},"notice":"GroundRules: Original legal text. Not legal advice."}