Arkansas § 14-303-104 - Tollway projects declared public properties — Ad valorem tax exemption.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-303-104 — Tollway projects declared public properties — Ad valorem tax exemption., with citation guidance and answers to common questions.
§ 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.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-303-104
What does Arkansas Code of 1987 Annotated § 14-303-104 cover?
Section 14-303-104 ("Tollway projects declared public properties — Ad valorem tax exemption.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-303-104?
A common citation format is "Arkansas Code of 1987 Annotated § 14-303-104" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-303-104 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.