Constitution of Arkansas (2025 publisher edition) — Amendment 27: EXEMPTING NEW MANUFACTURING ESTABLISHMENT

Publisher edition notice: This collection preserves the complete constitutional appendix of the Secretary of State’s 2025 Election Laws and Constitution compilation: its preamble, twenty original articles, schedule and 104 published amendments, including annotations and explicit repealed notices. Repealed notices remain historical publisher context. Later amendments have not been independently verified.

Amendment 27

AMEND. 27. EXEMPTING NEW MANUFACTURING ESTABLISHMENT
FROM TAXATION.
Power to exempt — Duration.
The Governor and the Agricultural and Industrial Commission (or the agency created by law
to assist in the industrial development of Arkansas) may investigate and contract with the
owners of any new manufacturing or processing establishment to be located in the State, or
owners making addition or additions to any manufacturing or processing establishment already
located in the State, for the exemption from State property taxation of any such new
manufacturing or processing establishment, or any addition or additions to any such existing
manufacturing or processing establishment, upon such terms and conditions as the Governor and
the said Commission may deem to the best interests of the State; provided, that no exemption
from taxes shall be granted under this amendment for a longer period than ten (10) calendar
years succeeding the date of any such contract. Any such exemption shall “ipso facto” cease upon
violation of the terms and conditions of any contract hereby made.
Publisher’s Notes. This amendment was proposed by
initiative petition and approved at the general election on
Nov. 8, 1938, by a vote of 70,989 for and 49,276 against.