Legal Opinion

Opinion No.

Arkansas Attorney General Reports

Decided August 21, 2007Published

1Opinion of the Court

The Honorable David L. Gibbons Prosecuting Attorney Fifth Judicial District Post Office Box 3080 Russellville, AR 72811

Dear Mr. Gibbons:

I am writing in response to your request for an opinion on "whether or not the real and personal property owned by the Point Remove Wetlands Reclamation Irrigation District [hereinafter "the District"] is exempt from ad valorem taxes by Arkansas Code Annotated 14-116-405, or any other statutory provision." You report that the District was formed pursuant to Arkansas Code Annotated 14-117-101 et seq.

RESPONSE

In my opinion, A.C.A. § 14-116-405 does not afford an…

2Cases cited20 opinions

  1. Wayland v. SnappSupreme Court of Arkansas · 1960
  2. Hilger v. Harding CollegeSupreme Court of Arkansas · 1960
  3. School District v. HoweSupreme Court of Arkansas · 1896
  4. Pledger v. Baldor International, Inc.Supreme Court of Arkansas · 1992
  5. Robinson v. Indiana & Arkansas Lumber & Manufacturing Co.Supreme Court of Arkansas · 1917

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