Section 20-80-412 - Public school development(a) A donated parcel of land held by a community organization under this subchapter may be used for educational purposes by a public school district or open-enrollment public charter school if:(1) The donated parcel of land is in a census tract with a poverty rate higher than the average poverty rate in the State of Arkansas;(2) The community organization received the donated parcel of land from the Commissioner of State Lands at least three (3) years earlier;(3) An eligible person does not currently use the donated parcel of land for a homestead; and(4) The proposed activities or uses are not prohibited by any use restrictions that were placed on the property for the purpose of protecting:(B) The integrity of any remedial action measures implemented on the property to protect human health or the environment.(b) A community organization that receives a donated parcel of land may transfer the donated parcel of land to a recipient that shall use the donated parcel of land for development by a public school district or an open-enrollment public charter school.(c) Once a public school district or an open-enrollment public charter school begins to use a donated parcel of land under this section for educational purposes, the donated parcel of land shall be released from present and future obligations, restrictions, and reversions imposed on the use and development of the donated parcel of land, except as provided by subdivision (a)(4) of this section.(d) Taxes from previous tax years shall not apply to a donated parcel of land utilized by a public school district or an open-enrollment public charter school under this section.Added by Act 2021, No. 350,§ 2, eff. 3/15/2021.