DUDLEY, Justice.
The Walton Arts Center is jointly owned by the City of Fayetteville and the Board of Trustees of the University of Arkansas. The issue on appeal is whether the Center is exempt from ad valorem taxation as "public property used exclusively for public purposes." Ark. Const. art. 16, § 5(b). It is undisputed that the Center is public property: The question is whether it is used exclusively for public purposes.
In 1988, during construction...
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