Constitution of Arkansas (2025 publisher edition) — Amendment 12: TEXTILE MILLS, TAX EXEMPTION .

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its preamble, twenty original articles, schedule and 104 published amendments, including annotations and explicit repealed notices. Repealed notices remain historical publisher context.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 12

AMEND. 12. TEXTILE MILLS, TAX EXEMPTION .
Cotton mills tax exempt for seven years.
All capital invested in a textile mill in this state for the manufacture of cotton and fiber goods
in any manner shall be and is hereby declared to be exempt from taxation for a period of seven
years from the date of the location of said textile mill.
Publisher’s Notes. This amendment was proposed by
the General Assembly at the 1925 regular session (see Acts
1925, p. 1089) and adopted at the general election on Oct.
5, 1926, by a vote of 102,044 for and 31, 661 against.
Effective Dates.
Ark. Const. Amend. 12, § 2: effective after approval and
adoption by the people of the State of Arkansas.