Opinion No.

The Honorable Bill Pritchard State Representative 19998 Mohawk Road Elkins, AR 72727-8720

Dear Representative Pritchard:

This is in response to your request for an opinion on the following question:

Regarding the taxable status of a house that the Beaver Water District [the "District"] owns, should the house be entitled to a tax exemption that it enjoys on its other property(s)?

In correspondence to you that is attached to your request, counsel for the District relates that the Benton County Tax Assessor has levied against the house, which "is not currently utilized in the production of water,…