Arkansas Code
Subchapter 2 - Public Bodies Corporate and Politic
§ 25-20-204. Tax exempt status of property and income

(a) Each public body corporate and politic created pursuant to this subchapter will be performing functions and will be a public instrumentality of the participating public agencies.
(b) Accordingly, all properties at any time owned by the public body and the income therefrom shall be exempt from all taxation in the state.