Opinion No.

The Honorable Steve Luelf State Senator P.O. Drawer 447 Mountain Home, AR 72653

Dear Senator Luelf:

This is in response to your request for an opinion regarding the tax exemption extended to disabled veterans under A.C.A. §26-3-306 (Repl. 1992). The specific question posed is whether the property tax exemption applies to levies for a sewer on the same property.

I assume, although it is not entirely clear from your correspondence, that the "levies" in question are imposed by an improvement district through an assessment process. Assuming that is the case, it is my opinion that the answer is "no."…