Opinion No.

The Honorable Jerry E. Hinshaw State Representative 18804 Wheeler Road Springdale, AR 72762

Dear Representative Hinshaw:

This is in response to your request, made on behalf of the City of Siloam Springs, for an opinion as to who is liable for the payment of property taxes that accrued prior to the time that the property was acquired by the city and became tax exempt.

After having reviewed the correspondence attached to your request, it is my understanding that the relevant facts upon which you base your request are as follows: The City of Siloam Springs acquired certain property by way of…