Arkansas Code
Subtitle 1 - General Provisions
Chapter 3 - Property Subject to Taxation and Exemptions

Subchapter 2 - Taxable Property

§ 26-3-201. Property subject to taxes generally - All property, whether real or personal, in this state; all...

§ 26-3-202. Money - (a) All circulation notes of national banking associations, United States...

§ 26-3-203. Mobile homes and manufactured homes - (a) Mobile homes and manufactured homes shall be deemed real...

§ 26-3-204. Federal lands sold by state - (a) All tracts of land set apart for school or...

§ 26-3-205. Timber rights - (a) All timber in this state which has been sold...

§ 26-3-206. Property used for other than church purposes — Exemption - (a) All real or personal property owned by any church...

Subchapter 3 - Exemptions from Taxation

§ 26-3-301. Property exempt from taxes generally - All property described in this section, to the extent limited,...

§ 26-3-302. Intangible personalty - (a) All intangible personal property in this state is exempt...

§ 26-3-303. Parsonages - Parsonages owned by churches and used as homes for pastors...

§ 26-3-304. Textile mills - (a) No person, firm, or corporation shall be required to...

§ 26-3-305. Nonprofit waterworks - Waterworks systems owned by nonprofit property owners associations are public...

§ 26-3-306. Disabled veterans, surviving spouses, and minor dependent children — Definition - (a) (1) (A) (i) A disabled veteran who has been...

§ 26-3-308. Property owned by State Highway Commission or the Arkansas Department of Transportation - (a) It is hereby found and determined by the Seventy-Eighth...

§ 26-3-311. Motor vehicles leased by municipalities - A motor vehicle that is subject to a lease of...