Constitution · Arkansas

Ark. Const. amend. 57, § 1

Constitution
Constitution of Arkansas
Text as of
October 2026

What does this section say?

The General Assembly may classify intangible personal property for assessment at lower percentages of value than other property and may exempt one or more classes of intangible personal property from taxation, or may provide for the taxation of intangible personal property on a basis other than ad valorem.

The text is copied from the official source: www.sos.arkansas.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.

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