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ARKANSAS STATUTES AND CODES
§ 26-51-1201 - Definition.
26-51-1201. Definition.
For the purposes of 26-51-1201 -- 26-51-1203, the term "invested" shall include expenditures made from the proceeds of bonds, including interim notes or other evidence of indebtedness, issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, if the obligation to repay the bonds, including interest on the bonds, is a legal, binding obligation, directly or indirectly, of the taxpayer.
For the purposes of 26-51-1201 -- 26-51-1203, the term "invested" shall include expenditures made from the proceeds of bonds, including interim notes or other evidence of indebtedness, issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, if the obligation to repay the bonds, including interest on the bonds, is a legal, binding obligation, directly or indirectly, of the taxpayer.
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