Motor vehicles leased by municipalities

  1. Law
  2. Arkansas Code
  3. Taxation
  4. General Provisions
  5. Property Subject to Taxation and Exemptions
  6. Exemptions from Taxation
  7. Motor vehicles leased by municipalities

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A motor vehicle that is subject to a lease of at least twelve (12) months by a city or town of this state is public property used exclusively for public purposes and is exempt from ad valorem taxation.


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