Each sanitation authority created pursuant to this chapter will be performing public functions and will operate in a governmental capacity as a public instrumentality of the municipalities or counties which are members of the authority. Accordingly, all properties at any time owned by the authority and the income therefrom shall be exempt from all taxation in the State of Arkansas and the authority shall retain all immunities of the municipalities and counties which are members of the authority.
Structure Arkansas Code
Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally
Chapter 233 - Joint County And Municipal Solid Waste Disposal
§ 14-233-104. Creation of authority — General powers and restrictions
§ 14-233-106. New members — Withdrawal of old members
§ 14-233-107. Specific powers of authority
§ 14-233-108. Board of directors — Executive committee
§ 14-233-109. Bonds — Issuance, public hearing, execution, and sale
§ 14-233-110. Bonds — Trust indenture
§ 14-233-112. Bonds — Liability — Payment and security
§ 14-233-113. Refunding bonds — Issuance
§ 14-233-114. Contracts with municipalities or counties — Rates, fees, and charges — Pledges
§ 14-233-115. Rights of bondholders
§ 14-233-116. Bonds — Tax exemption
§ 14-233-117. Tax exempt status of property and income of authority
§ 14-233-118. Investment of public funds in bonds
§ 14-233-119. Transfer of facilities to authority by county or municipality