Arkansas Code Title 26, Subtitle 1, Chapter 3, Subchapter 2 - Taxable Property

• § 26-3-201 - Property Subject to Taxes Generally.
  All property, whether real or personal, in this state; all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, of persons residing therein;...
• § 26-3-202 - Money.
  (a) All circulation notes of national banking associations, United States legal tender notes, all other notes and certificates of the United States payable on...
• § 26-3-203 - Mobile Homes and Manufactured Homes.
  (a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.(b) Real property taxes and any...
• § 26-3-204 - Federal Lands Sold by State.
  (a) All tracts of land set apart for school or other purposes and donated to the state by the Congress of the United States...
• § 26-3-205 - Timber Rights.
  (a) All timber in this state which has been sold separately and apart from the land on which it stands shall be classed as...
• § 26-3-206 - Property Used for Other Than Church Purposes -- Exemption.
  (a) All real or personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes, or purposes...

Last modified: November 15, 2016