Arkansas § 14-86-604 - Exemptions.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-86-604 — Exemptions., with citation guidance and answers to common questions.
§ 14-86-604. Exemptions.
It is found and determined by the Seventy-Eighth General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes. Since neither the commission nor the department pursuant to Arkansas Constitution, Article 16, § 5, is required to pay real or personal property taxes on real estate and tangible personal property owned by that commission or department, likewise, notwithstanding any provision of law or any provision in §§ 14-86-603 — 14-86-606 to the contrary, the commission and department shall not be required to pay any improvement district assessments that may be assessed against the commission or department as a result of such ownership.
Frequently Asked Questions About Arkansas § 14-86-604
What does Arkansas Code of 1987 Annotated § 14-86-604 cover?
Section 14-86-604 ("Exemptions.") 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 § 14-86-604?
A common citation format is "Arkansas Code of 1987 Annotated § 14-86-604" (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 § 14-86-604 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.