Legal Opinion
Opinion No.
Arkansas Attorney General Reports
Decided November 21, 1997Published
1Opinion of the Court
The Honorable Becky Lynn State Representative P.O. Box 450 Heber Springs, Arkansas 72543
Dear Representative Lynn:
This official Attorney General opinion is rendered in response to a question you have raised concerning exemptions from ad valorem taxes. You have asked:
Does the county board of equalization have the power to grant a tax exemption for ad valorem taxes for property owned by a private non-profit association such as a county arts council?
It is my opinion, as explained more fully below, that the county board of equalization has the power to determine that property is exempt from…
2Cases cited8 opinions
- Hilger v. Harding CollegeSupreme Court of Arkansas · 1960
- Hot Springs School District v. Sisters of Mercy of the Female AcademySupreme Court of Arkansas · 1907
- Burgess v. Four States Memorial HospitalSupreme Court of Arkansas · 1971
- Arkansas Conference Ass'n of Seventh Day Adventist, Inc. v. Benton County Board of EqualizationSupreme Court of Arkansas · 1990
- Missouri Pacific Hospital Ass'n v. Pulaski CountySupreme Court of Arkansas · 1947
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