Opinion No.

The Honorable Wayne Dowd State Senator P.O. Box 2631 Texarkana, AR 75501

Dear Senator Dowd:

This is response to your request for an option declaring whether or not a particular piece of property owned and used by the Salvation Army in operating its charitable programs is exempt from taxation. You note that the property was conveyed as a charitable contribution to the Salvation Army in November of 1988, and that it will be used by the organization in the operation of its charitable programs and will not be leased or otherwise used with a view to profit. The Tax Assessor has, according to your…