Does a public facilities board or any other board appointed by city have the authority to exempt real and/or personal property from ad valorem taxes payable to the county or any other taxing unit within the county? Q2) Does a public facilities board or any other board appointed by a county have th

toe os used exclusively -for school | purposes; - and STATE OF ARKANSAS OFFICE OF THE ATTORNEY GENERAL \ 201 EAST MARKHAM STREET _ "STEVE CLARK HERITAGE WEST BUILDING #94 (501) 371-2007 ATTORNEY GENERAL LITTLE ROCK, ARKANSAS 72201 | April 17, 1986 oo! A a OPINION NO. 86-329 = NY The Honorable John W. Parkerson State Representative -* ; 520 Quachita Avenue _ Hot Springs, Arkansas 71901 RE: Public Facilities Board/Exempted Property | Dear fopresentative Parkerson: . This is in response to your request: for an opinion on cy the following questions: 1. Does a public facilities board or any other board ‘appointed by city have the authority to exempt real '-and/or personal property from ad valorem taxes ; -payable to the county or any other taxing unit _ . -~ . within the county? " a + . 2. Does a public facilities board or any other board - appointed by a county have the authority to-exempt real and/or personal property from ad valorem taxes - payable to the county or any other taxing unit within the county? ane ; _ _— “The answer to each’ question is no. Exemption from ad — . ‘valorem taxes is a matter controlled by the. Constitution of Arkansas “Subsection ‘(a “states that, ‘all eal and. ‘tangible ersonal property © ‘subject to taxation “shall: be taxed according to its value. -Subsection (b) details the exemptions to taxation: 0" op) The’ following’ property “shall be exempt. From “+ ° taxation; public property used exclusively for .. public purposes;" churches used as such: - - cemeteries -used exclusively as such; _ school _buildings and apparatus; libraries and grounds .. buildings. and grounds and Materials used -+.- .exclusively for public charity. o OO, "Nothing in this Section shall affect | or. repeal ee the provision of Amendment 57 to the Constitution ~* - oe ‘.0£ the State of Arkansas- pertaining to intangible Mal «personal property. (Added _ Amendment No. 59 } > “Ark Stat. ‘Ann,.-Vol 1 (Supp. 1988), watt, Consquently only those classes of properties outlined by the Constitution are exempt and in that the Constitution of Arkansas has provided for specific © exemptions, that power appears to be reserved and limited to the Constitution. The foregoing opinion, which I approve, was prepared by Assistant Attorney General Matthew Wood Fleming. \. Singerely, mers Ste Clark Attorney General