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2020 Arkansas Code
Title 26 - Taxation
Subtitle 1 - General Provisions
Chapter 3 - Property Subject to Taxation and Exemptions
Subchapter 3 - Exemptions from Taxation
§ 26-3-305. Nonprofit waterworks
Universal Citation: AR Code § 26-3-305 (2020)
Waterworks systems owned by nonprofit property owners associations are public property used for public purposes and therefore exempt from ad valorem taxation.
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