Ark. Code § 14-303-104
Current with legislation from 2024 Fiscal and Special Sessions.
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.
Ark. Code § 14-303-104