Washington Cty. Bd. of Ts

Summary

The court affirmed summary judgment for the University of Arkansas, holding that property owned by the State is immune from ad valorem taxation unless the State has clearly enacted legislation subjecting it to taxation. Because the University is an instrumentality of the State and the General Assembly had not subjected state-owned property to ad valorem taxation, the specific parcels at issue were immune without a separate exclusive-public-use exemption analysis.