There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 14 - Local Government
Subtitle 18 - Roadways, Bridges, And Parking Generally
Chapter 303 - Municipal Tollway Authority Act
Subchapter 1 - General Provisions
§ 14-303-104 - Tollway projects declared public properties -- Ad valorem tax exemption.
14-303-104. Tollway projects declared public properties -- Ad valorem tax exemption.All tollway projects, and all the properties thereof, are legislatively determined and declared to be public properties used exclusively for public purposes and the legislative intent is that tollway projects, and all properties thereof, shall be exempt from ad valorem taxes under and pursuant to the provisions of Arkansas Constitution, Article 16, Section 5.
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