Arkansas § 14-87-102 Definitions

Arkansas Statutes

§ 14-87-102 — Definitions

Arkansas § 14-87-102

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This text of Arkansas § 14-87-102 (Definitions) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 14-87-102 (2026).

Text

As used in this chapter, unless the context otherwise requires:

(1)"Taxing district" means any road, drainage, levee, or other local improvement district in which proceedings for the refunding of the indebtedness or the reorganization of the district are instituted;

(2)"Subsidiary district" means any local improvement district whose indebtedness, or a part thereof, is assumed or absorbed by a taxing district;

(3)"Original district" means any local improvement district, all or a part of whose territory is embraced in a subsidiary district, or a part of whose indebtedness is being assumed by a taxing district.

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As used in this chapter, unless the context otherwise requires: (1) "Taxing district" means any road, drainage, levee, or other local improvement district in which proceedings for the refunding of the indebtedness or the reorganization of the district are instituted; (2) "Subsidiary district" means any local improvement district whose indebtedness, or a part thereof, is assumed or absorbed by a taxing district; (3) "Original district" means any local improvement district, all or a part of whose territory is embraced in a subsidiary district, or a part of whose indebtedness is being assumed by a taxing district.