Opinion No.

The Honorable Keith M. Ingram State Representative Post Office Box 1028 West Memphis, Arkansas 72303-1028

Dear Representative Ingram:

I am writing in response to your request for my opinion on the following:

For assessment purposes, is a parcel of land still contiguous if separated by:(a) water;(b) public or private road;(c) railroad;(d) power line; or(e) other right of way?

RESPONSE

I assume this question is asked in the context of the listing and valuing of land for general property tax purposes.1 Assuming further that an Arkansas court would look to other jurisdictions for guidance on this…