{"data":{"id":"us-ar/ark.-code-ann.-26-61-104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-61-104","heading":"Nature of tax","body":"The tax levied in this chapter shall not be construed as an ad valorem tax but shall constitute a special tax upon each acre of timberland to assist in defraying the cost of a statewide program of forest fire protection.","path":["AR Code","Title 26","Chapter 61"],"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":"4bef365fa0bd89c04d05686f8383671f9798ddfc393438ae44454ba8062fff75","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-61-103","next":"us-ar/ark.-code-ann.-26-61-105"},"notice":"GroundRules: Original legal text. Not legal advice."}