The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have the exclusive power of original assessment of both real and personal property used in the operating of carrier pipeline, railroad, street railroad, express, sleeping car, and intercounty bus line companies, and all telegraph, telephone, electric power, cable television, heating, gas, water, water transportation, toll bridge, or ferry, interurban, or other similar companies, associations, or corporations, commonly known as utilities, doing business or owning property in this state.
Ark. Code Ann. § 26-24-103
Assessment of utility property
Applied in 2 court decisions — leading case Comcast of Little Rock, Inc. v. Bradshaw (2011)
Most recently applied in Comcast of Little Rock, Inc. v. Bradshaw (October 2011)
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; Acts 1975, No. 175, § 1; A.S.A. 1947, § 84-103.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.