Legal Opinion

Opinion No.

Arkansas Attorney General Reports

Decided December 26, 1990Published

1Opinion of the Court

The Honorable David P. Saxon Prosecuting Attorney Twelfth Judicial Circuit Sebastian County Courthouse Fort Smith, AR 72901

Dear Mr. Saxon:

This is in response to your request for an opinion concerning the tax exempt status of some church property in Fort Smith. Also implicated in your request is whether A.C.A. 26-3-301(11), which exempts certain church property from taxation, is constitutional.

Specifically, you have enclosed a copy of a letter which describes a particular piece of property which is a parsonage for a church in Fort Smith. The letter states that in 1985 a portion of the house…

2Cases cited6 opinions

  1. Hilger v. Harding CollegeSupreme Court of Arkansas · 1960
  2. Pulaski County v. First Baptist ChurchSupreme Court of Arkansas · 1908
  3. Burbridge v. Smyrna Baptist ChurchSupreme Court of Arkansas · 1948
  4. Hudgins v. Hot SpringsSupreme Court of Arkansas · 1925
  5. Sebastian County v. Educare Centers of Arkansas, Inc.Supreme Court of Arkansas · 1988

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