Arkansas Code § 26-3-311

Motor vehicles leased by municipalities
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A motor vehicle that is subject to a lease of at least twelve (12) months by a city or town of this state is public property used exclusively for public purposes and is exempt from ad valorem taxation. Added by Act 2019, No. 610,§ 2, eff. 7/24/2019.
A motor vehicle that is subject to a lease of at least twelve (12) months by a city or town of this state is public property used exclusively for public purposes and is exempt from ad valorem taxation. Added by Act 2019, No. 610,§ 2, eff. 7/24/2019.
A motor vehicle that is subject to a lease of at least twelve (12) months by a city or town of this state is public property used exclusively for public purposes and is exempt from ad valorem taxation. Added by Act 2019, No. 610,§ 2, eff. 7/24/2019.
A motor vehicle that is subject to a lease of at least twelve (12) months by a city or town of this state is public property used exclusively for public purposes and is exempt from ad valorem taxation.

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