{"data":{"id":"us-ar/ark.-code-ann.-27-76-104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 27-76-104","heading":"Exemption from taxation or assessment","body":"(a) A regional mobility authority is exempt from ad valorem property taxation of or assessments on each of the following: (1) A transportation system; (2) A transportation project; and (3) Property the regional mobility authority acquires or uses under this chapter for a transportation project or transportation system. (b) Income from the ownership or operation of the regional mobility authority shall be exempt from state income tax. Acts 2007, No. 389, § 1.\n\n(a) A regional mobility authority is exempt from ad valorem property taxation of or assessments on each of the following: (1) A transportation system; (2) A transportation project; and (3) Property the regional mobility authority acquires or uses under this chapter for a transportation project or transportation system.\n\n(1) A transportation system;\n\n(2) A transportation project; and\n\n(3) Property the regional mobility authority acquires or uses under this chapter for a transportation project or transportation system.\n\n(b) Income from the ownership or operation of the regional mobility authority shall be exempt from state income tax.","path":["AR Code","Title 27","Chapter 76","Subchapter 1"],"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":"36ccd77be6879b355ba0146c7cfd76e5963a0e65ac88f7d976af846f8e9b7c29","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-27-76-103","next":"us-ar/ark.-code-ann.-27-76-105"},"notice":"GroundRules: Original legal text. Not legal advice."}