Ad valorem taxes on State owned property. Are county ad valorem taxes due on land including tax forfeited land held in the name of the State of Arkansas or any agency, department, or instsitution of the State? 26-37-101, 26-37-105, 26-37-301. RESPONSE: No, not unless used for non-public purposes

oo Loy TEVE CLARK ATTORNEY GENERAL LITTLE ROCK, ARKANSAS 72201 “STATE OF ARKANSAS OFFICE OF THE ATTORNEY GENERAL 201 EAST MARKHAM STREET OPINION NO. 86~386 October 31, 1986 Mr. Mahlon A. Martin, Director Department of ‘Finance and Administration P.O. Box 3278 Sore ee Little Rock, AR 72203 Dear Mr. Martin: You have requested the Opinion of this Office on the following question: . . + LaJre County ad valorem taxes due on land, including tax forfeited land held in the name of the State of Arkansas or any agency, department or institution of the State? With regard to tax forfeited land held in the name .of the State, Ark. Stat. Ann. §84-1126 et seq, provides for the transfer of tax deliquent lands to the State. These statutes also provide for the sale of such lands and the . distribution of the proceeds of the sale to the counties -. where the taxes are owed. The State is not, then, subject to ad valorem real estate taxes on such lands unless they _are being used by the state for other than public purposes as discussed below. Your question also seems to ask whether lands held by state agencies, departments or institutions are subject to ad valorem property taxation. A recent opinion of this office in answer to a request posed by the Honorable Owen Thomas Miller, State Representative from Marked Tree, Arkansas, answers this question and is attached to this letter. Essenitally, the opinion states that publicly owned _lands are exempt only if they are used for public purposes. HERITAGE WEST BUILDING (501) 371-2007 “) The foregoing opinion, which I hereby approve, was : prepared by Assistant Attorney General Tim Humphries. Sincerely, y lM TEVE | CLARK Attorney General | SC/TCH/1jm bots 8