Arkansas Code
Subchapter 4 - Arkansas Municipal Electric Utility Interlocal Cooperation Act of 2003
§ 25-20-414. Tax-exempt status of property owners and income

(a) Each authority created under this subchapter will be performing public functions and will be a public instrumentality of the participating municipal electric utilities.
(b) Accordingly, all properties at any time owned by the authority and the income from the properties, shall be exempt from all taxation in the State of Arkansas.