Arkansas § 14-386-114 - Railroads subject to tax.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-386-114 — Railroads subject to tax., with citation guidance and answers to common questions.
§ 14-386-114. Railroads subject to tax.
Every railroad company, foreign or domestic, doing business in this state and having any part of its real property situated wholly or in part in any fencing district formed in this state, whether it is formed under general or special law, shall be required to pay taxes for the benefit of any such district. The tax required in this section shall be assessed by the county court, which assessment shall be based upon the last assessment made by the Assessment Coordination Division, and each parcel of land or right-of-way owned by the railroad, and situated in any such district, shall be subject to the tax.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-386-114
What does Arkansas Code of 1987 Annotated § 14-386-114 cover?
Section 14-386-114 ("Railroads subject to tax.") 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 § 14-386-114?
A common citation format is "Arkansas Code of 1987 Annotated § 14-386-114" (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 § 14-386-114 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.