All property, whether real or personal, in this state; all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, of persons residing therein; the property of corporations; and the property of all banks or banking companies and of all bankers and brokers shall be subject to taxation. Such property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, or the value thereof, shall be entered on the list of taxable property for that purpose.
Ark. Code Ann. § 26-3-201
Property subject to taxes generally
Applied in 2 court decisions — leading case Omega Tube & Conduit Corp. v. Maples (1993)
Most recently applied in Outdoor Cap Co. v. Benton County Treasurer (December 2014)
Acts 1883, No. 114, § 2, p. 199; C. & M
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.