Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 3 - Administration Of Local Taxes > Chapter 26 - Assessment Of Taxes > Subchapter 15 - Corporations and Financial Institutions > § 26-26-1503 - Personal property.

§ 26-26-1503 - Personal property.

26-26-1503. Personal property.

For purposes of the ad valorem personal property tax, financial institutions shall assess and be taxed upon their personal property the same as other owners of personal property, except as may be prohibited by federal law.