Arkansas StatutesSubchapter 2 - Taxable Propertyยง 26-3-201 - Property subject to taxes generally.ยง 26-3-202 - Money.ยง 26-3-203 - Mobile homes and manufactured homes.ยง 26-3-204 - Federal lands sold by state.ยง 26-3-205 - Timber rights.ยง 26-3-206 - Property used for other than church purposes -- Exemption.